税收是雅思大作文常考的话题之一，也是一个百搭的观点可以用在很多相关话题中。只要背会一个关于税收搭配，同学们就可以在考试中以不变应万变，轻松应对各种题目。沈阳环球教育（原环球教育）栗源锶老师来为大家分析一下该如何去应用以下观点。

　　先来记下这个表达

　　收税： levy/ impose tax (penalties) on 公司/个人；to  东西(烟、酒)　　

　　然后我们就可以用这一表达回应以下4个相关题目：

　　题目1：剑桥雅思9 Test3

　　Some people say that the best way to improve the public health is by increasing the number of sports facilities. Others, however, say that this would have little effect on public health and that other measures are required.

　　Discuss both these views and give your own opinion.

　　考官范文思路解析：对运动的兴趣不是普逃的，增加的设施可能只会吸引那些已经很健康的人，而不是那些最需要这些设施的人。因此还有更好的方法，比如：

　　High tax penalties could be imposed to high-fat food products, tobacco and alcohol, as excessive consumption of any of these contributes to poor health.

　　政府通过对不健康的产品收税帮助公民过健康的生活方式。

　　题目2：高频考题

　　Some people say that the government should require people to lead a healthy lifestyle, while others believe individuals should have their own choice. Discuss and give your opinion.

　　思路解析：政府有责任确保人们过健康的生活方式+照搬上一题的句子。

　　It is obvious that the government is capable and responsible for regulating citizen's behavior and discouraging unhealthy lifestyle. High tax penalties could be imposed to high-fat food products, tobacco and alcohol, as excessive consumption of any of these contributes to poor health.

　　题目3：高频考题

　　Some people believe that they should be able to keep all money they earn and should not pay any tax to the state. To what extent do you agree or disagree?

　　思路解析：公民应该交税，税收可以规范人们的行为，改变一些不健康的习惯。

　　Levying taxes to high-fat food products, tobacco and alcohol can regulate people's behavior, and help them to change some unhealthy habits.

　　题目4：2016年1月30日考题

　　In some cities, the government has tried to reduce traffic. For instance, they imposed acongestion tax during rush hour. Do you think this development is positive or negative?

　　在一些城市，政府试图缓解交通压力，例如，征收高峰期通行费，你认为这一发展是积极的还是消极的?

　　思路解析：收拥堵税（congestion tax）不是解决交通堵塞的最好方法：在高峰期征收拥堵税，通勤成本会增加。这会影响大众的生活水平，尤其是在发展中国家，大部分的人生活在贫困当中。

　　If the congestion tax is imposed to reduce traffic volume during rush hours, commuting expenses will be driven up. This can affect the living standards of the masses, especially for developing countries where a large proportion of people live in poverty.

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