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

　　范文：Should Online Businesses Be Taxed?

　　As to whether online businesses should be taxed, there is a longrunning 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 important, they will benefit from it in the long run. But others disapprove the practice. They hold the view that despite the high ecommerce 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, if 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.

　　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

　　范文：Should Online Businesses Be Taxed?

　　As to whether online businesses should be taxed, there is a longrunning 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 important, they will benefit from it in the long run. But others disapprove the practice. They hold the view that despite the high ecommerce 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, if 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.