正确答案:
【参考范文】
Should Inheritance Tax be Introduced to China? An inheritance tax is a tax paid by a person who inherits money or property or a levy on the estate of a person who has died. Many countries have inheritance tax, while China does not. Whether China should levy inheritance tax has become a hot topic of discussion. Supporters hold that it helps prevent the wealth from being always in the hands of a few powerful families. Inheriting large sums without tax weakens people’s enthusiasm for work, encouraging people to become lazy and unproductive, which is not conducive to the whole country. However, opponents argue that this tax may result in unwise investment decisions late in life, and discourage entrepreneurship earlier in life. It is a kind of forced income redistribution, ignoring the right of people earned the money.
From my points of view, inheritance tax should not be introduced to China. Firstly, it is a violation of human rights. In any country that has recognized the private property rights, a person’s private property can be handled without violating others all a person likes. The inheritance tax violates the rights of the people to dispose of their property. Secondly, inheritance tax will encourage abnormal consumption, conspicuous consumption of rich people, further intensifying contradictions and conflicts among social members. It may stimulate the rich to spend their money excessively before death and lead to hostility to the rich. Thirdly, inheritance tax will reduce the enthusiasm of entrepreneurs, exacerbate capital flight, economic migration and impede investment and capital inflows, inhibiting economic development. It may drive wealthy people to move assets out of the country or emigrate in order to avoid the tax, resulting in capital loss and brain drain.
To summarize, inheritance tax might not be an effective enough tool to narrow income disparity. Therefore, other measures are needed if the government wants to ensure a more equitable distribution of wealth in society.
解析:
【审题构思】
本题要求考生围绕是否应该征收遗产税这一话题展开讨论。文章可以支持也可以反对,只要言之有理即可。考生首先要总结材料中的观点,然后明确陈述自己的观点。接下来论证自己的观点,注意要分点列举,这样才能做到内容充实,条理清晰。最后总结全文,重申观点;也可进一步补充观点,深化主题。