海上花的故事
Personal Income Tax (PIT) is a direct tax levied on income of a person.个人所得税（PIT技术）是一种直接税，一个人的收入征收。 A person means an individual, an ordinary partnership, a non-juristic body of person and an undivided estate.一个人是指个人，一个普通的伙伴关系，一个人非法人机构和不可分割的遗产。 In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.一般来说，一个人被坑了他的税款计算，纳税申报文件和缴纳税款，如有的话，因此在历年的基础。1. 1。 Taxable Person 应税人Taxpayers are classified into “resident” and “non-resident”.纳税人划分为“居民”和“非居民”。 “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. “居民”是指任何人在泰国居住连续或累计超过180税项（日历）年日聚集。 A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand.泰国居民的可支付收入来源，在泰国以及对从该是进入泰国带来外国来源收入的一部分税。 A non-resident is, however, subject to tax only on income from sources in Thailand.阿非居民然而，需缴纳税项只来自泰国的收入来源。2. 2。 TAX BASE 税基2.1 Assessable Income 2.1评税入息Income chargeable to the PIT is called “assessable income”.收入记入坑被称为“应课税收入”。 The term covers income both in cash and in kind.这一措词包括现金和实物收入。 Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, is also treated as assessable income of the employee for the purpose of PIT.因此，任何好处，如提供免租的房子，或由雇主支付雇员的代表税款由雇主或其他人，也视为为目的坑雇员应课税收入。Assessable income is divided into 8 categories as follows :应征税的收入分成8类细分如下：(1) income from personal services rendered to employers; （1）由雇主提供的个人服务收入;(2) income by virtue of jobs, positions or services rendered; （2）凭借工作，职务或提供服务的收入;(3) income from goodwill, copyright, franchise, other rights, annuity or income in the nature of yearly payments derived from a will or any other juristic Act or judgment of the Court; （3）商誉收入，版权，专利权，其他权利，年金或在每年的性质的所得款项将来自一个或任何其他法律行为或法院的判决;(4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings; （4）在股息性质，存款利息与泰国银行的收入，利润或其他利益的股票从法人公司，法人合伙，或互惠基金，收到的款项作为资本的减少，奖金的结果，增加资本控股，由合并收益，收购或法人公司或合伙企业解散，并获得来自或合作伙伴持有的股份转让;(5) income from letting of property and from breaches of contracts, installment sales or hire-purchase contracts; （五）出租的财产和违反合同的，分期付款销售或租购合约收入;(6) income from liberal professions; （6）由自由职业者的收入;(7) income from construction and other contracts of work; （七）建设和其他工作的合同收入;(8) income from business, commerce, agriculture, industry, transport or any other activity not specified earlier. （8）营业收入，商业，农业，工业，运输或其他活动没有任何前面指定。2.2 Deductions and Allowances 2.2扣除及免税额Certain deductions and allowances are allowed in the calculation of the taxable income. 某些扣除及免税额允许在计算应纳税所得。 Taxpayer shall make deductions from assessable income before the allowances are granted. 纳税人应课税收入中扣除从之前的津贴是理所当然的。 Therefore, taxable income is calculated by: 因此，应纳税所得额的计算方法是：TAXABLE INCOME = Assessable Income - deductions - allowances 应纳税所得额 =课税收入-扣除额-免税额Deductions allowed for the calculation of PIT 允许扣除的计算的基坑Type of Income 收入型 Deduction 扣除a. 答： Income from employment 从就业收入b. 湾 Income received from copyright 收到的收入来自版权c. 角 Income from letting out of property on hire 出租收入的财产出租1) Building and wharves 1）建筑物和码头2) Agricultural land 2）农业土地3) All other types of land 3）所有其他类型的土地4) Vehicles 4）车辆5) Any other type of property 5）任何其他类型的财产d. 四 Income from liberal professions 自由职业的收入e. 大肠杆菌 Income derived from contract of work whereby the contractor provides essential materials besides tools 所得的收入，工作合同，让承包者提供必要的材料，除了工具f. 楼 Income derived from business, commerce, agriculture, industry, transport, or any other activities not specified in a. 从业务所得的收入，商业，农业，工业，运输，或不指定的任何其他活动答 to e. 到E40% but not exceeding 60,000 baht 40％但不超过60000铢40% but not exceeding 60,000 baht 40％但不超过60000铢30% 30％20% 20％15% 15％30% 30％10% 10％30% except for the medical profession where 60% is allowed 除30％为医疗行业的60％是允许actual expense or 70% 实际费用或70％actual expense or 65% - 85% depending on the types of income 实际开支或65％ - 85％取决于收入的种类Allowances (Exemptions) allowed for the calculation of PIT 津贴（豁免）允许为基坑计算Types of Allowances 津贴的种类 Amount 额Personal allowance 个人免税额- Single taxpayer -单纳税人- Undivided estate -隔膜地产- Non-juristic partnership or body of persons -非合伙或法人团体的人Spouse allowance 配偶津贴Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) 儿童津贴 （25岁以下的儿童和教育机构就读，或未成年人，或者调整不胜任或准无能的人）30,000 baht for the taxpayer 30000铢的纳税人30,000 baht for the taxpayer's spouse 30,000泰铢对纳税人的配偶30,000 baht for each partner but not exceeding 60,000 baht in total 30,000铢为每个合作伙伴，但不超过60,000铢总共30,000 baht 3.0万铢15,000 baht each 每15000铢(limited to three children) （限3个孩子）Education (additional allowance for child studying in educational institution in Thailand) 教育 （在泰国的其他机构的教育津贴就读于儿童）Parents allowance 父母津贴Life insurance premium paid by taxpayer or spouse 寿险保费由纳税人或配偶支付Approved provident fund contributions paid by taxpayer or spouse 核准公积金配偶或捐款支付纳税人Long term equity fund 长期股权投资基金 2,000 baht each child 每个孩子2,000铢30,000 baht for each of taxpayer's and spouse's parents if such parent is above 60 years old and earns less than 30,000 baht 30,000铢家长每个纳税人和配偶的父母，如果是这样60岁以上和收入低于3.0万铢Amount actually paid but not exceeding 100,000 baht each 实际支付的金额不超过10万铢，但每Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实际支付的金额在率不超过15％的工资，但不得超过50万铢Amount actually paid at the rate not more than 15% of wage, but not exceeding 500,000 baht 实际支付的金额在率不超过15％的工资，但不得超过50万铢Home mortgage interest 房屋贷款利率Social insurance contributions paid by taxpayer or spouse 社会保险的配偶或捐款支付的纳税人Charitable contributions 慈善捐款 Amount actually paid but not exceeding 100,000 baht 实际支付的金额，但不超过10万铢Amount actually paid each 实际支付的金额每Amount actually donated 实际捐赠金额but not exceeding 10% of the income after standard deductions and the above allowances 但扣除额不得超过上述津贴和10％的收入后的标准2.3 Tax Credit for dividends 2.3信用股息税Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit of 3/7 of the amount of dividends received.纳税人在泰国和住所谁收到来自公司或法人在泰国注册的伙伴关系，是有权获得3 / 7的股息红利税收抵免收到。 In computing assessable income, taxpayer shall gross up his dividends by the amount of the tax credit received.在计算应课税收入，纳税人应当由总的税收抵免额，他收到的股息。 The amount of tax credit is creditable against his tax liability.税收信贷的数额是对他的税款抵免。3. 3。 Progressive Tax Rates 累进税率3.1 Progressive Tax Rates 累进税率3.1Personal income tax rates applicable to taxable income are as follows.个人所得税税率适用的应纳税所得额如下。Tax rates of the Personal Income Tax 所得税税率的个人Taxable Income 应纳税所得额(baht) （铢） arginal Taxable income arginal应纳税所得额(baht) （铢） Tax Rate (%) 税率（％）0 - 150,000 (2008 onwards) 0 - 15万（2008起） 150,000 150000 Exempt 豁免150,001 - 500,000 150,001 - 500,000 350,000 350000 10 10500,001 - 1,000,000 500,001 - 1,000,000 500,000 500000 20 201,000,001 - 4,000,000 1,000,001 - 4,000,000 3,000,000 3,000,000 30 304,000,001 and over 4000001及以上 37 37In the case where income categories (2) - (8) mentioned in 2.1 are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying 0.5% to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater. 在每年的情况下收入类别（2） - （8）条所述2.1顷收入超过6.0万泰铢，纳税人的税务计算计算的数额乘以税0.5％的应课税收入额和比较累进税率。纳税人须负起更大的纳税金额为准。3.2 Separate Taxation 3.2独立的税收There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.有几种类型的收入，纳税人不得包括或可能不选择包括收入，在计算应课税收入的税务负担。Income from sale of immovable property 来自物业销售收入不动产Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT.纳税人不包括收入由遗赠取得不动产销售或以馈赠方式向在计算应评税入息坑。 However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income and be subject to PIT.但是，如果销售为商业目的而作出的，至关重要的是，这样的收入必须包含在课税收入和受坑。Interest 兴趣The following forms of interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source:利息收入，可在纳税人的选择，下面的表格可从坑计算排除规定，有百分之15是源泉扣缴的税款： (1) （1） interest on bonds or debentures issued by a government organization; 债券的利息或组织发出的政府债券;(2) （2） interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 baht during a taxable year; 银行储蓄存款的利息，如果在商业利益收到的总金额不超过20,000铢一个纳税年度中;(3) （3） interest on loans paid by a finance company; 公司融资贷款的利息支付1;(4) （4） interest received from any financial institution organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry. 获得商业利益或特定行业的任何金融机构所举办的法律为目的的泰国的贷款资金，以促进农业。Dividends 股息Taxpayer who resides in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may opt to exclude such dividend from the assessable income when calculating PIT.纳税人谁住在泰国，接受注册公司或互惠基金，已在税收在百分之十率源泉扣缴的股息或利润的股票，可以选择排除在计算应评税入息坑等红利。 However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in 2.4.然而，在这样做时，纳税人将无法要求任何退款或信用为2.4提及。4. 4。 Withholding Tax 预扣税For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2 or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office.对于某些类别的收入，收入的付款人隐瞒源头税，纳税申报文件（表格坑1，2或3视情况而定），并提交预扣税款的区税务办公室。 The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return.扣缴的税款，应再对纳税人的税务责任记在申请坑返回的时间。 The following are the withholding tax rates on some categories of income.以下是对某些类别的收入扣缴税率。Types of income 收入的种类 Withholding tax rate 预提税率1. 1。 Employment income 就业收入 5 - 37 % 5 - 37％2. 2。 Rents and prizes 租金及奖品 5 % 5％3. 3。 Ship rental charges 船舶租用费 1 % 1％4. 4。 Service and professional fees 服务及专业费用 3 % 3％5. 5。 Public entertainer remuneration 公共艺人报酬- Thai resident -泰国居民- non-resident -非居民5 % 5％5 - 37 % 5 - 37％6. 6。 Advertising fees 广告费用 2 % 2％5. 5。 Tax Payment 纳税Taxpayer is liable to file Personal Income Tax return and make a payment to the Revenue Department within the last day of March following the taxable year. 纳税人可申请个人所得税纳税申报表，并在3月的最后一天支付税务部以下的纳税年度。 Taxpayer, who derives income specified in c, d or f in 2.3 during the first six months of the taxable year is also required to file half - yearly return and make a payment to the Revenue Department within the last day of September of that taxable year. 纳税人，谁的收入源于C的规定，D或年度的应纳税f在2.3期间的前6个月还需要提交一半-每年的收入回报，在过去的一天署进行付款到今年9月的应课税。 Any withholding tax or half-yearly tax which has been paid to the Revenue Department can be used as a credit against the tax liability at the end of the year. 任何预扣税或每半年税收已支付给税务部门可以作为一个责任对纳税信用年底的。
小丸子新
在平日的学习、工作和生活里，大家都尝试过写作文吧，作文一定要做到主题集中，围绕同一主题作深入阐述，切忌东拉西扯，主题涣散甚至无主题。那么问题来了，到底应如何写一篇优秀的作文呢？以下是我帮大家整理的九年级英语作文10篇，欢迎阅读，希望大家能够喜欢。
Mei, I think you should practise their guts，First to develop self-esteem, believe in yourself, even often encourage yourself. Next to cultivate courage, class learning more at ordinary times, many questions ask to speak to answer questions, answer wrong and no relationship. More teachers and classmates is again and make friends, learn other people's strengths, first acquaintance and speak, and all men met strangers gradually shy. The key is insist to take exercise, this small problem can solve
mei，You are very clever, speak English very good grades is very good。I'll tell the other students, let them give you encourage, let they believe you, because you are the best。You must be successful, come on
Golden week means long vacation. I m in favor of the existing of golden week. Every year, I m looking forward to its coming. During the golden week, I can have a good rest at home or go for a travel if my parents would like to. It is very wonderful. A semester is very long, and I often feel tired after a semester. Thus, if I can have a little long vacation during the long time study would be great. After I have a good rest, I can study effectively. Having a good rest, everyone would be full of energy.
黄金周意味着长假。我支持黄金周的存在。每年我都期待着黄金周的到来。在黄金周期间，我可以在家好好的休息或者我爸爸妈妈喜欢的话我还可以去旅游。真是太棒了一个学期是非常长的，经过一个学期，我经常感到很累。因此，如果我能在长时间的学习中有一个长假是非常好的。我休息好之后，我可以有效地学习。休息好后，每个人都会充满能量。
Reading “The Emperor's New Clothes”, I had to let out a burst of laughter over his fool. “The Little Match Girl” couldn't keep me from crying for her misery. “ Robinson Crusoe” took me into a strange world full of danger. And I was also deeply impressed by Helen Keller's patience and perseverance… Besides these, books also tell me other thing -how to be a man and how to tell the difference between right and wrong. In a word, good books can make me know what I didn't before. So I think of a good book as my best friend.
阅读“皇帝的新衣”，我不得不把一阵笑声在他的傻瓜。《卖火柴的小女孩》不能不让我为她哭的痛苦。《鲁滨孙漂流记》把我带进了一个充满危险的陌生的世界。我也深深打动了海伦凯勒的耐心和毅力……除此之外，本书还告诉我其它的东西——如何成为一个男人，如何分辨对与错。总之，好的书籍可以让我知道什么我不在。所以我认为一个好的书是我最好的朋友。
I'll never forget this famous saying,“ Good books are best friends who never turn their backs upon us.
我永远不会忘记这句名言，“好书是最好的朋友，谁不背对我们。
Good morning , ladies and gentlemen. Iam Luo Yiming from Class Eight, Grade Three. It’s my honour to give you the speech . My topic is about “confidence”.
I believe everyone knows the importance of confidentce, however, not everyone has cnfidence. Actually speaking, I am a shy boy with little confidence. When I told my kmother about the news of ral Engish competition, she encouraged me to take part in it. She said the “Nothing is impossible”. She wants me to practice myself though this competition and improve my confidence.
As a wise man once said, “ If you have no confidence, you are twice defeated in the race of life. With confidence, you have won even before you have started.” Confidence is like a light in the dark. With confidence, one can be brave and overcome difficulties.
Thanks for my mother’s encouragement, now I am standing here to show myself. And I want to say fore today on , I will challenge myself, and try my best to be brave to do everything. I believe I can be a person with great confidence in the future.
That’s all, thanks for listening !
Chemical class is the compulsory course in the middle school. It is one of my favorable classes. When I first contact with this subject, I am interested in it. In my mind, it is miracle. It can see the nature of object. For example, through chemical class, I learn how does water form. Knowing this makes me feel like a little talent. I have a great sense of achievement. Maybe it is my curiosity makes me like this class so much. To be honest, to explore knowledge is very excited and interesting.
化学课是初中的一门必修课。是我最喜欢的课程之一。当我第一次接触这个科目的时候，我就对它很感兴趣了。在我看来，化学真的好神奇。它可以看到事物的本质。例如，通过化学课，我知道了水是怎么形成的。了解这些事情让我觉得我像个小天才。我也有很大的成就感。也许是我的好奇心才让我那么喜欢这个课。老实说，探索知识是非常刺激和有趣的。
Advertisements are forcing their way into people’s lives.
People refer to advertisements in their daily lives because they are consumers.
The advertisers are usually manufacturers, retailers and salesmen.
Their merchandise needs to be advertised to bring it to the attention to the customers.
Thus nearly every product is advertised in some way.
To a large extent, good advertising leads to success while bad advertising can mean failure.
广告正以它们特有的方式进入到人们的生活当中。
人们在日常生活中与广告有关是因为他们是消费者。
广告商通常是制造商，零售商和批发商。
他们的商品需要通过广告以引起消费者的关注。
因而几乎每种产品都以某种方式被广告。
在很大程度上来说，好的广告带来成功，而差的广告意味着失败。
There are many ways to advertise and ‘ads’ come in different forms.
Newspapers carry advertisements.
Some products are publicized on TV and radio which bring them into notice of a wide audience.
Billboards also carry advertising.
Advertising is a big industry now and many agencies have been set up to furnish a variety of forms.
有很多方式可以打广告，广告的形式各不相同。
报纸可以承载广告。
有些产品在电视或者广播中宣传，这样能引起大众的注意。
广告牌也可以承载广告。
现在广告是一个大产业，并设立了很多机构提供各种形式的广告。
However, advertising is not always truthful.
A product is often misrepresented.
The advertiser exaggerates the benefits of the merchandise he wants to sell.
Thus, he misrepresents the truth.
The consumer falls victim to such advertising.
Millions of people have bought advertised products and have been dissatisfied with them。
然而，广告并非总是真实的.。
一种产品通常是被歪曲呈现的。
广告商夸大了他想销售的商品的好处。
这样一来，就扭曲了事实。
消费者就成为了这类广告的受害者。
数百万人们买了广告商品却又对它们不满意。
As it’s known to all, China is popular for its emperor of bicycles.
This is because our country is still a developing country and few people can afford private cars.
The demand for a means of transport is met by making millions of bicycles available.
大家都知道，中国因其是自行车王国而倍受欢迎。
这是由于我国仍然是一个发展中国家，很少人买得起私家车。
对交通工具的需求通过制造数百万可供使用的自行车得以满足。
Riding a bicycle has a lot of advantages over driving a car.
First, it is a physical exercise to ride a bicycle.
In contrast, sitting in the car, one tends to gain weight.
Besides, it is much more economical to ride a bike than drive a car.
On the one hand, the only fee a bike-rider has to pay is the annual tax.
However, the annual fees for a car are costly.
On the other hand, a bike needn't be equipped with a parking lot, but a car must.
Most important of all, it is beneficial to the environment to ride a bicycle because the bike doesn't consume petrol; it is a pollution-free transport.
In contrast, the exhaust released by the car is harmful to the environment.
比起开车，自行车有很多优点。
首先，骑自行车是一项身体锻炼。
相反，坐在车里容易长胖。
此外，骑自行车比开车更经济。
一方面，骑自行车的人需要付的费用只是每年的税收。
但是，汽车的每年费用很昂贵。
另一方面，自行车不需要配备停车位，而汽车必须要。
最重要的是，骑自行车对环境有益，因为自行车不需要耗油，它是一种零污染的交通工具。
相反，汽车排放的废气对环境有害。
Since China is a developing country with a large population, bicycles will still be the most popular means of transport in China for quite a long time.
Most people will still ride bicycles to go to work or to school.
The emperor country of bicycles will remain for at least dozens of years.
由于中国是发展中国家，也是一个人口大国，很长一段时间内自行车在中国仍然是最受欢迎的交通工具。
大部分的人仍然会骑自行车去上班或者上学。
自行车王国至少会保持几十年。
Unit1How can we become good learners?
本单元话题为“学会学习”，与之相关的话题作文主要为谈论英语学习方法，这是各地中考英语真题中最常考的话题作文之一。写作时可根据具体要求或提示，对相关的学习方法提出建议。
写作此类话题作文的常用表达有：
（1）What about listening to…?
（2）Try to guess …by…
（3）The more…，the more…
（4）…is the secret to language learning.
（5）I think…should…
（6）It’s a good idea to…
【典型例题】
为了交流学习经验，提高学习效率，某初中英语学习报正在举办以“how to be a good learner”为题的征文比赛，请踊跃投稿。
【优秀范文】
How to be a good learner
To be a good learner, we should have good habits and ways of learning.
We need to get ready for our lessons before class and always listen carefully in class. After class, we must go over the lessons and finish our homework on time. It’s good to study in groups and help each other. We should do more reading in our free time. If we have any problems, we’d better ask others for help.As a student, working hard is important, but don’t forget to do sports and keep healthy.
I think all above is helpful to us to be a good learner.
Unit2 I think that mooncakes are delicious!
本单元是围绕节日这一话题展开的，是大家较为熟悉的内容，要想写好这个话题的文章，首先要注意其体裁，通常是电子邮件式的说明文，介绍一两个中国的传统节日，内容涉及节日名称、时间、含义及主要活动，还应谈到你喜欢该节日及理由。
写作此类话题作文的常用表达有：
(1)I love…because…
(2)I think they are…to…
(3)You’ll have good luck in the New Year.
(4)Chinese people have been celebrating…for centuries.
【典型例题】
假如你是李磊，你的美国笔友Tom对中国传统文化很感兴趣。请你用英语给他写一封80 词左右的电子邮件。介绍一两个中国的传统节日、如春节、中秋节等。
【优秀范文】
Dear Tom
I am very glad to tell you something about spring festival.
It’s a traditional festival in china. It comes in winter.
It’s time to get new. We usually clean and decorate our houses carefully before it comes. I always help my mother clean the windows and wash the clothes. We put on Chunlian on the doors and chuanghua on the windows.
It’s time to say goodbye to the last year, and say hello to the New Year. Everyone goes home to get together with their families, no matter how far it is. They must have dinner together on that day. They must visit their relatives and friends and say “Happy New Year” to them. When the kids greet their grandparents, they can get money.
Unit3 Could you please tell me where the restaurants are?
本单元介绍如何指路，也是写作要涉及的话题。
写作此类话题作文的常用表达有：
(1) Let me tall you how to get there.
(2) You can walk along...
(3) Turn left/right to...
(4)Go straight along...
【典型例题】
你有两张红旗剧院的戏剧票，想要邀请Rob和你一起去看。请你给他写封信，邀请他并告诉他具体该怎么到达红旗剧院。
【优秀作文】
Dear Rob,
Are you free next Sunday? There will be a concert in Hongqi Theater. I have two tickets and I hope you can go with me. Now let me tall you how to get there.
First , you can walk along Zhaowuda Road after you leave your home. Thenturn left onto Third Street. Go straight along Third Street. When you get to Walking Street，turn right.Then go along the street until you see Hongqi Theater on your right.
I will meet you at the gate of Hongqi Theater.
Yours, Liu Ming
Unit4 I used to be afraid of the dark.
本单元话题为“我们怎样变化的”，主要围绕人或事物从过去到现在所发生的变化展开描述。写作时首先要理清写作的逻辑顺序，注意过去与现在的对比。在句式的使用上，既可用used to do/be…,but now…,也可以直接用一般过去时描述过去的情况，用一般现在时描写现在的情况，各种句式交替使用，以免文章显得呆板。
写作此类话题作文的常用表达有：
(1)…used to do/be
(2)How/what about you?
(3)…has/have changed a lot in the last few years.
【典型例题】
请你以Changes in people’s life 为题描述最近几年人们生活上的变化。词数80词左右。
提示：1. 人们的联系方式、娱乐方式的改变
2. 人们的出行方式及居住环境的改变
【优秀范文】
Changes in people’s life
Great changes have taken place in people’s life in the last few years.
In the past people kept in touch with relatives or friends mainly by sending letters. They would listen to the radio for news and other information. Children used to go to school by bike. Big families had to share small rooms.
Now people can talk to others by telephone or on the internet at home. When they are free, they watch the news and other programs on TV. Some families are rich enough to send their children to school in their own cars. More and more people live in big and bright apartment with several rooms.
In a word, people live better than before.
I have ever enjoyed a song called I Believe I Can Fly. In fact, I have forgotten the most words of the song, but I still remember the thing it has told me. Everyone who wants to succeed must believe himself first.
I was afraid of exams because I didnt do well in studying. Though it made me lose confidence. I have never thought about finding a way to change it. Until one day, my teacher showed me the song and told me that she believed I could do it. At that moment, I seemed to see that the bright sun is waiting for me, so I closed my eyes and told myself, Yes, I can fly!
I have been brave and tried my best to change for the better since then. As the matter of fact. I have done it! Now Im not afraid of exams any more.
To my way of thinking, when any trouble happens to us, we just tell ourselves that I believe I can fly, then we can really do it. So dont be afraid of anything, you know, there wont be a problem that we are not able to face.
Dear Daming, I know your problem. You’ve made two mistakes. First, you used your classmate’s pen without her permission. Second, when you broke the pen, you didn’t tell her the truth. Yes, you must tell her immediately. If you tell her the truth, perhaps she’ll be angry with you, but at least you’ll prove you are honest. Then I think you should offer to pay. You can use your pocket money to buy a new pen for her. She will realize that you’re truly sorry. I hope the advice can help you. I’m sure you will make up with her soon. Yours, Tom.
亲爱的大明，我知道你的问题。你犯了错误。首先，你用你的同学的钢笔没有她的许可。其次，当你打破了笔，你没有告诉她真相。是的，你必须马上告诉她。如果你告诉她真相，也许她会对你生气，但至少你会证明你是诚实的。然后我想你应该提供给你。你可以用你的零花钱给她买一支新钢笔。她会意识到你真的很抱歉。我希望这个建议能帮助你。我相信你很快就会和她一起。
When I see the girls dance in the movie, I will be very jealous of their elegant temperament. I wish I am one of them, especially when my mother speaks highly of these dancing girls. Actually, my mother once had tried to send me to learn ballet, but I was too small and couldn’t enjoy the class. I always skipped the class and then went to play with my friends. Later my mother found the truth and she had gave up asking me to learn ballet. Now I feel regretful, if I insist, I could be the girl that let my parents be proud of. The lucky thing is that I have find the things I am interested in and I will not give up.
当我看到电影里的女孩跳舞,我会很嫉妒他们的优雅气质。我希望我是其中一员,特别是当我的母亲很崇敬这些跳舞的女孩时。实际上,母亲曾经试图送我学习芭蕾,但是我太小了,不懂得享受这个课程。我总是旷课,然后去和我的朋友去玩。后来妈妈发现了真相,她放弃了让我学习芭蕾。现在我后悔了,如果我坚持,我可以成为让我的父母感到骄傲的女孩。幸运的是,我已经找到了我感兴趣的事情,不会放弃。
CIT:Corporate Income Tax，企业所得税。VAT:Value Added Tax, 增值税。BT: Business Tax， 营业税。II
Cupnightsky 9人参与回答 2024-04-28 动词：1.向…征税2. 消耗精力; 使劳累3. 缴纳车辆牌照税4. 使负重担；使受压力；使大伤脑筋名词：税, 税额
吥唥靜尐姐 5人参与回答 2024-04-28 减税 : a tax reduction
亲爱的小慧慧 2人参与回答 2024-04-28 税的英文是tax。 n. 税款；负担，重负 v. 对……征税；缴纳车辆牌照税；使负重担，使费力气；责备；<法律>审定（诉讼费用） 【名】 （Tax）（美、荷、奥
沈阳宜家装饰 5人参与回答 2024-04-27 增值税的英文：Value added tax, 增值税附加：value-added tax, 营业税： business tax, 营业税附加：bu
阿富汗小海参 5人参与回答 2024-04-28 
