GMAT写作题库范文二十一.docx

GMAT写作题库范文（二十一）
写作是个厚积薄发的考试，同学们在备考GMAT写作时，不仅要多练习，也要去掌握一些重点语句。有些题库范文是需要大家掌握并且熟练记忆的，熟记于心才能运用自如，才能举一反三。接下来小编就给大家介绍一下GMAT写作范文，希望对大家备考GMAT写作考试有帮助。
21.Thefollowingappearedaspartofaneditorialinanindustrynewsletter.
“Whiletruckingcompaniesthatdelivergoodspayonlyaportionofhighwaymaintenancecostsandnopropertytaxonthehighwaystheyuse,railwaysspendbillionsperyearmaintainingandupgradingtheirfacilities.Thegovernmentshouldlowertherailroadcompanies’propertytaxes,sincesendinggoodsbyrailisclearlyamoreappropriatemodeofgroundtransportationthanhighwayshipping.Foronething,trainsconsumeonlyathirdofthefuelatruckwouldusetocarrythesameload,makingthemamorecost-effectiveandenvironmentallysoundmodeoftransport.Furthermore,sinceraillinesalreadyexist,increasesinrailtrafficwouldnotrequirebuildingnewlinesattheexpenseoftaxpayingcitizens.”
Discusshowwellreasoned...etc.
一份工业实事通讯的社论：
当运货汽车公司只支付部分高速公路保养费，不支付他们使用的公路的财产税就运送货物的时候，铁路每年花费数亿元用于维护和升级他们的设备。政府应该降低铁路公司的财产税，因为通过铁路运送货物和高速公路运送相比显然是一种更合适的陆运方式。运送相同的货物火车所用燃料相当于货运汽车的1/3这一点就使它成为更高效更符合环境需求的运输方式。进一步的，由于铁路线已经存在，铁路运输的增加不需要用纳税人的钱修建新的线路。
Theconclusionofthiseditorialisthatthegovernmentshouldlowerpropertytaxesforrailroadcompanies.Thefirstreasongivenisthatrailroadsspendbillionsperyearmaintainingandupgradingtheirfacilities.Thesecondreasonisthatshippinggoodsbyrailiscost-effectiveandenvironmentallysound.Thisargumentisunconvincingforseveralreasons.
Firstofall,theargumentdependsuponamisleadingcomparisonbetweenrailroadandtruckcompanyexpenditures.Althoughtruckingcompaniesdonotpaypropertytaxonroadstheyuse,theydopaysuchtaxesontheyards,warehousesandmaintenancefacilitiestheyown.Andwhiletruckingcompaniespayonlyaportionofroadmaintenancecosts,thisisbecausetheyarenotsoleusersofpublicroads.Railroadcompaniesshouldertheentireburdenofmaintenanceandtaxesontheirownfacilitiesandtracks;buttheydistributethesecoststootherusersthroughusagefees.
Inaddition,theauthorassumesthatpropertytaxesshouldbestructuredtoprovideincentivesforcost-effectiveandenvironmentallybeneficialbusinesspractices.This