本文收集整理了雅思大作文专项突破：税收的作用。这是目前常见的、高频的雅思写作话题，同学们在备考时可以边写边学，积累写作素材，以便在考试中更胸有成竹。

Topic 9: People should keep all the money they earn and should not pay taxes to the state. Do you agree or disagree?

税收的作用：

? 有利于保证政府的正常运转(the operation of government), 比如国防(military dense)、执行法律和维持公共秩序(enforcement of law and public order);

? 有利于支持公共投资和建设(provide public services and investment),比如桥梁、公路、能源、水和垃圾管理系统(bridges, roads, energy, water and waste management systems)以及公共交通(public transportation);

? 有利于保证社会稳定：即缩小贫富差距(close the gap between rich and poor),进行收人再分配(income redistribution, redistribution of wealth),减小社会矛盾;

? 有刺于提高社会福利(fund welfare and public services);

? 有利于进行宏观经济调控(influence macroeconomic performance):国家通过税收来调控经济，对消费和雇佣有直接影响(have a direct fect on consumption and employment);

? 社会方面：有时候通过征税可以影响人的行为，比如对酒和烟草的税收(collect a tax on alcohol and tobacco)以及对髙速公路的税收(highway tolls)税收的弊端：

? 税率过高会打击商业的投资热情(dampen enthusiasm for investment);

? 需要一个很大的机构去处理税收(require the creation of a large bureaucracy to administer and enforce the system),耗资(expenses incurred ) 很大

范文

The role of taxation is providing funds necessary for carrying out a variety of functions in a country. However, to many taxpayers, especially employers, paying tax remains the biggest headache. In my opinion, tax revenue is essential to a country. Below are some of its main functions.

Although many taxpayers see income tax as an appropriation of their earnings, tax is in fact a reli to taxpayers and their families, for example, by providing a safeguard against unemployment and a solution to other problems that they may confront in life. For example, those who lose their earning capabilities because of injuries, diseases and disabilities are entitled to the government's financial support, derived mainly from tax revenue. There is no point in denying thai lax is the principal source of finance that sustains many of the benits offered by the welfare system of a country. Although most workers are not the beniciaries currently, they will count on these benits in their later years (as pensioners). So will their dependents (children and parents).

Taxation is meanwhile an fective tool by which a society can achieve the redistribution of income and close the gap between haves and have-nots. In most countries, as a general rule, the higher the personal income, the higher the income tax. By imposing different tax rates, the government is able to distribute the tax burden across social classes, reducing income disparity between the rich and the poor.

Corporate tax is deemed by business as a regular cost, which must be kept to a minimum, but it is not necessarily a bane. By levying different types of tax, the government can exert an influence on macroeconomic performance, which in turn influences the income of the business world. When the economy is on the verge of a recession, the government can reduce the tax and present tax incentives, which proves to be an fective policy in reviving the economy. By contrast, during the periods of growth, the government can raise the tax rate so as to prevent an overheated economy and combat inflation. It is fair to say that tax is one of the main tools in establishing a healthy environment conducive to business's sustained growth.

What have been discussed above are the benits brought by taxation, all being essential to a country, its businesses and individual taxpayers. Although many taxpayers feel pressured by taxes, they will eventually benit from the taxes they have paid and should therore bear tax liabilities.

近义词表

1. headache=problem=annoyance:问题，令人头疼的事

2. appropriation=acquisition=seizure=requisition:占有，获取

3. earning=remuneration=wage=income=take-home pay=salary:收入

4. safeguard=protection=precaution:保护措施，保障

5. later years=last few years of one's life: 晚年

6. haves and have-nots=rich and poor:富人和究人

7. recession=downturn=depression=slump:萧奈，衰退

8. incentive-encouragement:刺激物

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