2014年英語專四考試馬上就要來了，同學們是不是很緊張呢?下面是小編為大家整理的2014年英語專四作文押題預測，供各位考生參考。

Topic 9: People should keep all the money they earn and should not pay taxes to the state. Do you agree or disagree?稅收的作用：• 有利于保證政府的正常運轉(the operation of government), 比如國防(military defense)、執行法律和維持公共秩序(enforcement of law and public order);• 有利于支持公共投資和建設(provide public services and investment),比如橋梁、公路、能源、水和垃圾管理系統(bridges, roads, energy, water and waste management systems)以及公共交通(public transportation);• 有利于保證社會穩定：即縮小貧富差距(close the gap between rich and poor),進行收人再分配(income redistribution, redistribution of wealth),減小社會矛盾;• 有刺于提高社會福利(fund welfare and public services);• 有利于進行宏觀經濟調控(influence macroeconomic performance):國家通過稅收來調控經濟，對消費和雇傭有直接影響(have a direct effect on consumption and employment);• 社會方面：有時候通過征稅可以影響人的行為，比如對酒和煙草的稅收(collect a tax on alcohol and tobacco)以及對髙速公路的稅收(highway tolls)稅收的弊端：• 稅率過高會打擊商業的投資熱情(dampen enthusiasm for investment);• 需要一個很大的機構去處理稅收(require the creation of a large bureaucracy to administer and enforce the system),耗資(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 relief 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 benefits offered by the welfare system of a country. Although most workers are not the beneficiaries currently, they will count on these benefits in their later years (as pensioners). So will their dependents (children and parents).Taxation is meanwhile an effective 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 effective 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 benefits brought by taxation, all being essential to a country, its businesses and individual taxpayers. Although many taxpayers feel pressured by taxes, they will eventually benefit from the taxes they have paid and should therefore bear tax liabilities.近義詞表1. headache=problem=annoyance:問題，令人頭疼的事2. appropriation=acquisition=seizure=requisition:占有，獲取3. earning=remuneration=wage=income=take-home pay=salary:收入4. safeguard=protection=precaution:保護措施，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:蕭奈，衰退8. incentive-encouragement:刺激物

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