雅思写作备考中关于政府税收类话题

从税改新政看雅思作文中的政府税收类话题

　　对于此次税改，个税方面的变化有以下几点：

　　变化一：“起征点”从每月3500元上调至5000元

　　变化二：低税率级距扩大　中低收入者受益最大

　　变化三：明年引入专项扣除将更大降负

　　变化四：享受更优化、便捷的税务服务

　　太抽象看不懂么?我们来举个栗子。

　　据国家税务总局测算，扣除“三险一金”后的月收入额为6000元，以起征点为3500元计算，应纳税额为145元，以起征点为5000元计算，应纳税额为30元，月减税金额为115元，减税比例79.3%;

　　扣除“三险一金”后的月收入额为10000元，以起征点为3500元计算，应纳税额为745元，以起征点为5000元计算，应纳税额为290元，月减税金额为455元，减税比例61.1%。

　　怎么样，整体来说，对于大家其实还是蛮有利的吧~

　　为什么大家需要关心税改呢?因为在雅思写作中，税收(taxation)也是一个重要的话题。

　　例如下面这几道题目：

　　People believe that they should be able to keep all the money they earn and should not pay tax to the state. To what extent do you agree or disagree? (20060107)

　　In some countries, the government has tried to reduce traffic. For instance, they imposed a congestion tax during rush hour. Do you think this development is positive or negative? (20160130)

　　Some people say government should give the health care the first priorities , some others believe there are more important priorities to spend the tax payers' money. Discuss both views and give your own opinion. (20150723)

　　怎么样，是不是很酸爽?对于这些题目，你有思路嘛?其实“税收”这个话题，对于很多小伙伴来说是很抽象的，有的小伙伴并不知道税收的目的和意义，甚至有些小伙伴觉得很“亏”——辛辛苦苦挣了辣么点钱，还要“划出去”一部分，着实心痛啊。那么我们为什么要交税呢?

　　Here are 5 reasons to feel good about taxes:

　　1.Past generations paid taxes for what we have today - schools, hospitals, courts of law, roads, public transit, parks. Our taxes today allow us to pass along those benefits to future generations - our children, grandchildren and great grandchildren.

　　我们现在享受的一切设施(不仅仅是基础设施)是上一辈交的税在发光发热。因此你交的税可以造福子孙。哎哟，功在当代、利在千秋啊!怎么样，是不是瞬间感觉自己的形象高大了很多?胸前的红领巾更红了呢!

　　2.If we ignore, shortchange or postpone funding for social, economic and environmental problems today, the solutions become more expensive in the future.

　　很多问题的解决都需要money，包括但不限于社会性问题、经济问题和环境问题，这些脏活累活不都是政府的事么(心疼政府5秒钟~)这些问题如果不解决，以后只会越来越棘手!想想还真是这么个理儿，比如污染问题，你说是吧~

　　3.Public sector employees work hard, often in difficult circumstances, to keep government running and provide the public services we need. We need to attract and retain hard-working public employees and pay them fair compensation.

　　公务员们工作还是蛮辛苦的，对他们好点吧~

　　4.Taxes ensure that the country can build and maintain the necessary infrastructure – education, health care and transportation systems - to attract investment and businesses, and thrive in a competitive global economy.

　　基础设施!基础设施!基础设施!重要的话说三遍!

　　只有基础设施得到完善了，经济才能发展，民生问题是大问题，是foundation!

　　5.Money begets power, which begets more money, and more power. Taxes provide a counter-balance, by softening extreme disparities in wealth, power and benefits.

　　任何社会，钱权不分。这个观点属于高分观点：税收可以通过调节贫富差距来维持社会稳定、达到制约权力的目的(这句话建议大家记下来

雅思写作交通类话题

我们先来看看在雅思写作机经中与”交通“有关的题目都有哪些：

　　The best way for government to solve the traffic congestion is to provide free public transport 24 hours a day, 7days a week. To what extent do you agree or disagree?(20140109, 20170121)

　　Now people in many countries can live and work anywhere they choose with improved communication technology and transport. Do the advantages outweigh the disadvantages?(20140904, 20171028)

　　In some countries, the governments have tried to reduce traffic. For instance, they imposed a congestion tax during rush hours. Do you think this development is positive or negative? (20160130)

　　从2013年到2017年，关于交通的话题考了6次(当然有2个题目出现了2次，不过这正说明了写作的规律性不是，所以写作预测还是比较靠谱的吧)

　　那么大家在回答交通类的题目时，该注意什么呢?在这里杨老师按照交通工具的分类来为大家分析几道题目：

　　汽车类

　　【典型例题】

　　In some countries, the governments have tried to reduce traffic. For instance, they imposed a congestion tax during rush hours. Do you think this development is positive or negative? (20160130)

　　【题目翻译】

　　在一些国家，政府已经开始尝试减少交通量。比如说，他们会在拥堵时段征收拥堵税。你认为这种趋势是积极的还是消极的?

　　【题目分析】

　　本道题相对还是比较简单的，有可能出现困难的是在读题时congestion tax(拥堵税)会影响理解。这道题目实际考察的是汽车拥堵所采取的措施。写好这类型的题目，首先要有一些核心词汇的储备。

　　例如交通拥堵的表达有traffic congestion, heavy traffic, a high volume of traffic, too much vehicles on the road等，另外对于交通拥堵的措施还得要有一些常规思路的拓展，比如说大力发展公共交通(improve/perfect the public transport system),征收税(tax people from using cars),增加油价(increase petrol price),扩建道路(expand the road),增加卫星城镇(build more satellite towns),投资开发新能源(invest in developing cleaner fuels)等。只有有了这些观点，作文写出来才会夺得考官的眼球。

　　公共交通类

　　【典型例题】

　　Government should spend money on railways rather than roads. To what extent do you agree or disagree?(选自剑11)

　　【题目翻译】

　　政府应该把钱花在铁路建设上而不是公路上。你多大程度同意或不同意?

　　【题目分析】

　　这道题目是从属于政府的资金投放的问题，但是它同样也涉及到了交通方式，是railways和road两者重要性的对比。要答好这道题，首先要明白railway以及road所代表的是什么样的出行方式。

　　就railway来讲，我们一般认为的就是sky train, underground train, long-distance train等(其实它们都从属于公共交通)，而road却包括bus, private cars, taxi, bicycle等出行方式。

　　所以这道题最本质的还是考察考生支持公交出行还是私家车出行。站在政府的角度上我们还是普遍偏向于把更多的钱放在railways上的，由于可以有效的解决traffic congestion and pollution problems。换个角度去想，如果钱投资在了road上，那么就会lead to the increase in the use of private cars,这就达不到政府最初的目的了。