四六级

　　距离英语六级考试还有一月时间，考生们已经准备的怎么样了?英语六级作文是较好拿分的题目，备考过程中，考生是一定要背诵一些范文的。下面是小编为大家整理的大学英语六级冲刺范文，考生们抓紧时间背起来!

　　2017年12月英语六级作文模板汇总

　　2017年下半年英语六级作文评分标准详解

　　作文题目

　　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

　　必背范文

　　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.

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