托福综合写作的妙用

首先，我们来看一道学术讨论写作题目：

Doctor Achebe:

Many companies provide important products and services but at the same time cause environmental damage. Some people believe the way to prevent these companies from damaging the environment is for the government to require more penalties from them, such as higher taxes and larger fines. Do you think it is a good idea?

中文题目翻译：为了保护环境，是否应该向高污染企业征税或罚款？

Andrew: 

A lot of companies make helpful products but hurt the environment too. I think the government should punish them more, like raising their taxes and fines, to stop the damage. Doing that would hold corporations accountable and force them to change in an impactful way. We can have both innovation and sustainability if governments incentivize it properly through penalties.

Andrew的立场：同意

Andrew的分论点：高税收会强迫企业转变生产方式

Claire: 

I disagree that we should penalize corporations more for environmental damage. Many companies are already taking steps to adopt greener practices, and higher taxes or fines could discourage innovation and hurt the economy. Instead of punishing businesses, I believe the government should reward and incentivize sustainable choices through subsidies and tax breaks.

Claire的立场：不同意

Claire的分论点：高税收会阻碍创新和伤害经济

审完题目后，我们可以构思一下自己的写作内容：

①同意征收污染税

②总结Andrew的分论点

③给出另外一个征收污染税的好处

④解释说明

⑤补充相应的例子与细节

以下是笔者给出的回答：

I agree with Andrew’s statement that raising taxes would force these companies to be accountable for the negative impact they have on the environment. In addition, I am of the opinion that the high rate of taxation on these companies significantly increases revenue for the government. The revenue generated from these taxes can be directed towards environmental projects, creating a positive feedback loop. For instance, Shell has faced various fines and legal challenges related to its environmental practices, particularly in oil drilling and emissions. The revenue generated from this tax was put towards environmental monitoring and waste management projects, illustrating the benefit of such fines. Therefore, the idea of imposing higher taxes and larger fines on companies that cause environmental damage can be a viable strategy.

看完了学术讨论的审题与解题过程，接下来我们看看综合写作与它有何相似之处，我们又应该如何利用综合写作来帮助我们提升文章结构与逻辑。

TPO 53 综合写作 是否对香烟和不健康的食物征税

Reading 

Many countries require cigarette smokers to pay particularly high taxes on their purchases of cigarettes; similar taxes are being considered for unhealthy foods. The policy of imposing high taxes on cigarettes and other unhealthy products has a number of social benefits.

First of all, the taxes discourage people from indulging in unhealthy behaviors. Raising taxes on cigarettes, for instance, leads people to buy fewer of them. Smoking has declined as taxes on tobacco have risen, showing that these taxes do work to make society healthier. It can be expected that imposing similar taxes on unhealthy food and beverages would help reduce obesity rates.

Second, taxes of this kind are financially fair. When people get sick as a result of their smoking or eating unhealthy foods, they create medical costs. It is unfair that everyone in the society, including nonsmokers and people who follow a healthy diet, should contribute equally to covering these costs. Taxing people who engage in unhealthy behaviors creates extra income that can be used to cover the medical costs. In this way, some of the financial burden is shifted from all of society to just those who choose to participate in the unhealthy activities.

Finally, the high rate of taxation on cigarettes significantly increases revenue for the government. In addition to using this tax revenue on medical assistance, governments often use the revenue for other projects that benefit public welfare, such as building stadiums or creating public parks. Even basic government-supported services like public education benefit from these taxes. Thus, the taxes on cigarettes, and the proposed taxes on unhealthy foods, benefit everyone.

阅读立场：同意

分论点1：让人们放弃不健康的饮食习惯

分论点2：比较公平

分论点3：让政府收入增加

Listening

Each of the arguments about the benefit of cigarette and other such taxes can be challenged.

First, these taxes don’t necessarily lead to healthier behavior. For instance, high cigarette taxes have led some smokers to buy cheaper, lower quality cigarettes. Such cigarettes typically contain even more harmful substances than better quality cigarettes, and present even greater health risks. Similarly, imagine how some consumers might react to higher taxes on unhealthy foods. They might continue buying the unhealthy foods they prefer, even if they’re more expensive, and, as a result, have less money left to spend on healthy foods. That certainly wouldn’t benefit their health.

Second, there are different ways of thinking about fairness. It might seem fair for people indulging in unhealthy behaviors to pay for the consequences of those behaviors through high taxes. But some people would argue that these taxes are unfair, because they don’t take into account people’s incomes. If a high-earning person and a lower-earning person are addicted to cigarettes, and each smokes a pack of cigarettes a day, paying the tax would be a greater expense for the low earner relative to his or her income. The same argument applies to the food taxes. So, many people believe that these taxes are not fair, because they create a much greater burden for those with smaller incomes than for those with higher incomes.

Finally, the fact that governments can use this tax revenue for various projects has a downside. This income represents millions and millions of dollars, and governments become dependent on it, and don’t want to lose it. In consequence, the governments might not be forceful enough pursuing policies and implementing laws that might eliminate unhealthy habits altogether. For example, they’re unlikely to adopt radical measures such as not allowing smoking in outdoor public areas, such as parks, or even banning smoking in all outdoor areas, public or private, because they don’t want to lose this income.

听力立场：不同意

分论点1：不会让人们放弃不健康的饮食习惯

分论点2：不公平

分论点3：让政府收入增加是不好的

以听力文本的第三个分论点为例，我们来分析一下这个段落展开的逻辑：

分论点：政府税收增加是有缺点的

解释：收入巨大-政府过于依赖-不愿实施让人们健康生活的政策

举例/细节补充：户外吸烟也会被允许，也不再禁止在公共场所吸烟，因为他们不想失去这些因罚款带来的收入

大家再回想一下，这是否与我们学术讨论写作展开的逻辑是一致的呢？另外，大家是否也发现，这篇综合写作的话题与学术讨论也是一致的，都是关于政府征税。所以，在平时备考过程中，大家不妨利用综合写作的文本进行逻辑练习和积累相关话题语料。

希望这次分享对大家有帮助，祝各位同学取得理想分数！