Here are some phrases that we can use to disagree with someone in a polite way:
- There may be some truth in what you say but don't you think it's more a question of...?
- I take your point but that's not the way I see it.
- Yes, but don't you think that...?
- I see what you mean but I'm not at all convinced that...
- True, but I'm afraid I disagree with)...
- Perhaps, but I can't help thinking that...
The following two expressions are a bit insulting and dismissive of the other person's opinion:
- You can't be serious
- You must be joking
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