托福獨立寫作考試的時候，想要在短短的托福考試時間內，找到文章最好的切入點，其實并不是那么容易的。所以，在備考過程中，我們的托福寫作練習，并不需要把所有的文章進行完整的練習，而是要就題庫中的文章都建立好明確的論點和論據。本文小編就為同學們帶來托福寫作語料庫之歐洲的電子稅，希望能為大家能為托福備考帶來幫助。

Big technology firms(科技公司) face paying more tax under plans announced by the European Commission(歐盟委員會).

It said companies with significant online revenues(收益) should pay a 3% tax on turnover(營業額) for various online services, bringing in an estimated €5bn (￡4.4bn).

The proposal(提案) would affect firms such as Facebook and Google with global annual revenues above €750m and taxable(達到征稅水平的) EU revenue above €50m.

The move follows criticism that tech giants(科技巨頭) pay too little tax in Europe.

EU economics affairs commissioner(專員) Pierre Moscovici said the "current legal vacuum(法律真空) is creating a serious shortfall(缺失) in the public revenue of our member states".

He stressed(強調) it was not a move against(針對) the US or "GAFA" - the acronym(首字母縮略詞) for Google, Apple, Facebook and Amazon.

According to the Commission, top digital firms pay an average tax rate of just 9.5% in the EU - far less than the 23.3% paid by traditional companies.

Its figures are disputed by(被反駁) the big tech firms, which have called the tax proposal "populist(平民主義的) and flawed(有缺陷的/有漏洞的)".

Countries including the UK and France have accused firms of(指責) routing some profits(謀利) through low-tax EU member states such as Ireland and Luxembourg.

Big US tech companies have argued they are complying with(遵守) national and international tax laws(稅務法).

However, the Commission said it wanted to tax(對......征稅) companies according to where their digital users are based.

The tax would only apply to(適用于) certain online revenue streams(營收渠道), such as online advertising in search engines(搜索引擎的在線廣告) or social media, online trading, or the sale of user data.

The proposals require backing from the European Parliament and the 28 EU countries, but they are divided on the issue(對此意見不一致).

EU tax reforms need the backing of all member states to become law.

Ireland has warned that the proposals may not yield(產生) more tax, while some countries believe smaller companies should also face a bill(支付費用).

The business practices(商業行為) of big tech firms are facing growing scrutiny(面臨越來越多/嚴厲的審查) in Europe.

Competition regulators have fined(罰款) Apple and Amazon, while Google is appealing against(上訴) a record €2.4bn fine for abusing(濫用) its dominance(主導地位) to favour(偏袒) its own shopping services.

EU agencies are also set to tighten(加強) rules on data privacy, while Germany has introduced big fines for social media firms who fail to take down extreme content(下架過激的內容) quickly enough.

托福寫作題目：

1. The gap between the rich and the poor is becoming wider. What are the possible reasons and what can be done to improve the situation?

2、Some people think developing countries should invite foreign companies to open branches, offices and factories to promote their economies. Others say that they should keep the foreign companies out and depend more on their own local companies. Discuss both these views and give your own opinion.

本文還可以適用于企業的社會責任這個托福寫作話題

3、As well as making money, businesses also have social responsibilities. To what extent do you agree or disagree?

以上就是小編為同學們帶來的托福寫作語料庫之歐洲的電子稅的內容，希望能夠幫助正在備考托福的同學們！

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