In some countries, too much money is spent by both the government and individuals on national festivals, such as New Year.

　　To what extent do you agree or disagree?

　　• 从national festivals, such as New Year上可以看出来，观点可以与「文化」挂钩。

　　• 【立场】站「不同意」

　　• 注意点 1: 观点要同时覆盖政府和个人两方面

　　• 注意点 2: “过多的”开销，too much极端词，站「不同意」

　　• 注意点 3: 讨论是否存在这个现象，因此推导原因：即出于什么原因，有无过度开销，不能写这么做会带来什么利弊

　　【段落示范】

　　【让步】

　　1. Admittedly, both the government and individuals do allot certain revenues to celebrating national festivals.

　　* 总起句。

　　2. Religious and traditional activities, be they New Year's Gala or firework displays, are arranged by some nations and have long been a convention, even though the pandemics have impacted in recent years and required an enormous amount of expenditure.

　　* 政府层面：政府每年都会支出部分预算，举办各种传统风俗活动，哪怕是在近几年疫情影响下。

　　3. In this sense, some may assert that the money spent on national festivals should have been saved for the development of other fields more related to citizens’ basic survival.

　　* 政府层面：政府开销应该投于人民基础生活，在节日上的开销就显得“过多”。

　　4. Besides, such festivals are certainly regarded as times for celebration by individuals, who often take this as a good excuse to spend extra money on entertainment, especially when there are promotions or discount activities in shopping malls during festivals.

　　* 个人层面：特殊节日时期，商场会推出促销活动，而人们往往会以“节日特殊”为由，花费比平时更多。

　　【解析】

　　1. 内容(Task Response)*** 特别重要 ***

　　见文中批注。

　　2. 组织(Coherence and Cohesion)*** 尤其重要 ***

　　见文中批注。

　　3. 词汇(Lexical Resource)

　　revenues 为不可数名词，意思是“收益，收入”。归类于“通用词”。

　　pandemic为可数名词，意思是“[大范围广泛地区或全球性的]流行病，大流行病，瘟疫”。归类于“通用词”。

　　excuse 为可数名词，意思是“[辩解的]理由”。归类于“通用词”。

　　promotion 为可数名词，意思是“[产品的]促销，推销”。归类于“话题高频词”。

　　4. 语法(Grammatical Range and Accuracy)

　　第2句：主句为Religious and traditional activities are arranged… + even though 引导的让步状语从句; be they New Year's Gala or firework displays为省略引起的特殊倒装, 常规语序为 whether they are New Year's Gala or firework displays.

　　第4句：主句为 such festivals… by individuals + who 引导的定语从句 + when引导的时间状语从句

　　should do 为「平时状态」下“应该做”，should have done为「过去」应该做但是没有做