The beverage has high nutritive value, no preservative, pure quality, cola taste, convenient drinking, low cost, scientific and reasonable production technology, and is good for the health.
2
首先，对什么征税是一个问题：含糖饮料可能确实没有什么营养价值，但汉堡除脂肪之外也含有一些蛋白质。
First, there is the question of what to tax. Sugary drinks may not be nutritious, but hamburgers contain some protein along with their fat.
3
麦芽：一种谷物产品，在饮料和食品中用作发酵基质或用于增加香味和营养价值。
Malt: Grain product used in beverages and foods. Malt provides a basis for fermentation and ADDS flavour and nutrients.
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