今天小编带来了关于托福考试独立写作范文解析，希望对大家的学习有所帮助，预祝大家考试顺利。
　　At some companies, the manufacturing of products causes damage to the environment. Some think that the best way to prevent the damage is to punish those companies, for example, a high tax may be collected. Others think that there may be better ways to prevent the damage.
　　Which one of the two views do you agree with?
　　写作范文
　　Teacher’s note: Before the topic of discussion is given, there may be a scenario given, and the scenario is considered indisputable and taken as a fact.
　　Introduction
　　It may be inevitable that manufacturing of goods is unfriendly to the environment as it produces pollutants. While some governments collect a high tax from those businesses whose production causes environmental hazards, there may be better ways, which are less invasive or stressfulor are effective or efficient.
　　暗示下文主体部分要从高亮出来的形容词的角度切入和展开。
　　Body
　　让步（Concession）。具体内容略。
　　后转折（Turn）。However, the high tax may be effective only to some companies: it is only when a company can afford the tax but cannot be so lavishthatthis tax policy would work. 分情况（circumstances）讨论（是一种论证结构）In fact, there are cases that the high tax may be ineffective and cases that it is unadoptable. Here is the first case.Since the high tax may not work to the businesses that are highly profitable, it is advisable that the authority try a different way. 具体内容略。
　　 分情况（circumstances）讨论（是一种论证结构）
　　Second, in the case that the high tax may make a manufacturer out of business, an alternative way is needed. 具体内容略。
　　所以，全文的论证逻辑是：更多的情况（circumstances）下，有且需要better ways。
　　Conclusion
　　As goods are produced, pollution is produced. This is inevitable. However, there are solutions—the high tax or other ways—to this problem. The discussion makes it clear that the high tax is incomparableto the alternative approaches proposed above. “笼统、粗线条”是结尾段落的关键，因为细节的理由在body部分已经说清楚明白了，没有必要重复。