2011专四便条写作真题网友参考范文
　　April 20, 2008
　　Dear my friend,
　 　The summer vacation is coming next month. I hope you will visit our home town and stay with us. It's very beautiful here with everything in bloom now. If possible, you can come here by the train No. 1010, which will arrive here at 18:00.I am looking forward to seeing you as soon as possible.
　　Sincerely,
　　2011年专四作文真题网友参考范文

　　Should private car owners be taxed for pollution?

私家车主是否应交污染税？

　 　With the development of society, many people can afford a car. As the number of the cars is rising, we are facing some problems. One big problem is the pollution caused by the use of cars. In order to solve this problem, government agencies in some big cities recently suggest that a “pollution tax” should be put on private cars in order to control the number of cars and reduce pollution in the city. For my part, I agree to this viewpoint, and my reasons are as follows:
　　To begin with, cars contribute to the environmental pollution. For example, a lot of big cities in China are now plagued by serious air pollution. Then it is the responsibility of these private car owners to pay for the pollution and they should be taxed. The purpose of collecting environmental pollution tax is to raise the fund, and then utilize the tax revenue lever to protect our environment.
　　Secondly, it is a good way to raise people’s environmental awareness by putting a pollution tax on private cars. If people suffer from the financial loss when making a decision, they will think more about their decision. Then they will consider more when deciding to buy a private car. Consequently, the increase rate of the number of the private cars can be controlled.
　　In a word, it is a very good and necessary attempt to use the means of taxation to treat the pollution. Of course, it must be kept in mind that all people, including the private car owners, should try their best to protect the environment.