全国大学英语CET6写作训练题
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part 1
Should Online Businesses Be Taxed?
1.长期以来，网店纳税的话题一直受到人们的关注
2.有人赞成网店纳税，但也有人反对这种做法
3.我的观点
高分范文
Should Online Businesses Be Taxed?
As to whether online businesses should be taxed，there is a long-running concern as well as controversial debate.
Some people contend that online businesses are economic entities、with the purpose of making profits，so it’s reasonable and obligatory for them to pay taxes.Taxing online businesses also demonstrates fairness to both physical retail businesses and their online counterparts.What’s more，they will benefit from it in the long run.But others disapprove of the practice. They hold the view that despite the high e-commerce transaction volume， online businesses do not have a very high profit margin.Taxation may force many online businesses to quit because they cannot make money any longer.Besides.ff online businesses are taxed.the increasing costs are likely to be shifted to consumers.unfavorable for their healthy development.
As for my personal viewpoint。I support the former opinion.Now that online businesses are commercial activities.they have no excuse to be exempted from taxation.Furthermore，the tax-free model surely brings some benefits to online businesses in the short term.but it will become a great obstacle for the far-reaching development of the whole trade.
part2
Directions：For this part.you are allowed 30 minutes to write an essay entitled My View on Early Childhood Education.Your essay should start with a brief description of the picture.You should write at least l50.words but no more than 200 words.
高分作文
My View on Early Childhood Education
The he picture presents us a thought—provoking scene.in which a cock is standing on the platform，giving a lecture about higher mathematics.In front of the platform stands a desk，on which lies all egg which has not hatched into a chick.
What an ironical drawing it is! It reveals that an increasing number of parents tend to put too much emphasis on their children’s preschool education. The reason why such phenomenon emerges can be interpreted as follows.On the one hand，from the parents’perspective.children are likely to fall behind when competing with their counterparts if they don't start learning early.On the other hand，since most of the parents today have suffered from lack of knowledge，the enthusiasm of learning more things is naturally transferred to the present generation.
As far as I'm concerned.such kind of early childhood education will pose pressure on the children’s physical and mental health.I suggest that parents should stop putting too much pressure on the children，and the children’education should be based on their nature-being happy. Only with the“natural law”can a child grow up healthily.
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