一篇好的雅思作文不仅看作者的排篇布局的能力，还要看作者语言的表达能力。语言素材是需要积累的，下面
雅思写作语言素材积累：公民纳税
Someone believes that a tax-payer has done his part as a citizen. However, someone believes that a citizen should assume other responsibilities. Discuss both views and present your opinion. 有人认为纳税者就已经尽到了公民责任，有认为认为公民应该承担其他责任，讨论两种观点?(2010年10月30日)
薛鹏思路拓展：
支持公民纳税：
1. 公民纳税是自我价值的实现以及对社会的贡献。
2. 更多的财政预算可以用来提供给公民更好的社会福利，例如，推广免费的教育和医疗，以及加强基础设施的建设。
支持公民的其他责任：
1. 在必要时候去服兵役以保卫祖国，体现的是一个人的爱国情怀。
2. 遵纪守法
3. 良好的环保意识，保护环境人人有责。
薛鹏原创语料库：
1. good citizens = highly qualified citizens = excellent citizens = well-behaved citizens n 好公民
2. honorable tax-payer n光荣的纳税人
3. increase governmental income v 增加政府收入
4. multiply the governmental revenue增加政府税收
5. …… is the embodiment of the realization of self-value and the donation to the community …… 是自我价值的实现以及对社会的贡献
6. It is the unshakable / compelling / compulsory duty of every citizen to pay taxes纳税是每个公民不可推卸的义务。
7. More financial budget could be allocated to provide citizens with more beneficial social welfare such as popularizing free education and medical treatment or strengthening the constructions of infrastructure. 更多的财政预算可以用来提供给公民更好的社会福利，例如，推广免费的教育和医疗，以及加强基础设施的建设。
8. have other indispensable responsibilities to play v 还有其他不可推卸的责任
9. serve other more far-reaching social functions 履行其他的意义深远的社会职能。
10. strengthen /intensify / reinforce one’s environmental protection awareness v 加强环保意识
11. reinforce one’s law-abiding / lawful awareness v 加强守法意识
12. patriotism n.爱国心，爱国精神
13. embark on military service to safeguard one’s motherland when necessary v 在必要时候去服兵役以保卫祖国
14. abide by the law = observe the law v 守法
15. Ideal citizens should both perfectly act as the role of tax-payers and willingly serve other more profound social functions such as undertaking military service, strengthening one’s lawful and eco-friendly awareness. 理想的社会公民不仅仅是光荣的纳税者，还应该履行其他社会职能，例如服兵役，加强环保和守法意识。