「稅」在日常生活、職場、甚至政治上中都扮演著重要角色，我們日常生活幾乎每天都碰到各種不同的稅，從銷售稅（sales tax）、進口稅（import tax）、房地產稅（property tax）、遺產稅 （inheritance tax），「稅」幾乎無所不在。最近也開始進入申報所得稅（income tax）的季節，不過在被萬稅包圍的同時，終於有個好消息，民眾可以開始領取普發的六千元，也是去年政府 的 surplus tax revenue「剩餘稅收」。本次來學與「稅」相關的英文，這同時也是TOEIC測驗經常出現的單字。
Tax revenue 稅收
In the previous fiscal year, the government exceeded its tax revenue collection and incurred a surplus. As a result, the legislators passed a bill to issue “tax rebates” to the public. To claim the rebate, individuals can opt for online registration and have the money directly deposited into their bank accounts. Alternatively, they may also use their ATM cards to withdraw the rebate.
Photo courtesy of photoAC 照片：photoAC提供
（去年財政年度政府稅收超額，因此立法委員們通過了將超徵的部分以「退稅」的形式退回給民眾。民眾可以以上網登記的方式，將退稅部分直接存入銀行帳戶，或者也可以去ATM直接領取。）
名詞revenue用來指「（政府的）稅收」，在公司行號裡可解釋為「收益、營收」，若是要講「個人收入」，我們通常不會說revenue，而是用income，因此每年需要申報「所得稅」也就是income tax，「稅收」則是tax revenue。
Social media platforms usually rely on advertising revenue to support their operations.
（社群媒體平台通常依靠廣告收入來支撐他們的營運。）
Tax rebate 退稅
與稅務相關的另一個單字是退款，雖然rebate、refund、reimbursement這些都有「退款」的意思，但還是有些許不同。rebate (n)通常指「退還部分的款」，而在美國購物時，只要填寫資料或問卷，店家就會再寄送一張寫有折扣金額的支票，也稱為rebate。
refund是退回商品後，將之前所付的金額全部退回， 如果要表達「全額退費」或「部分退費」，可用 full refund和partial refund表達。reimbursement通常用在先替人或公司付錢後，之後公司根據收據或購買證明退款給你。
After your business trip, please submit your expense report to Accounting Department for reimbursement.
（在出差回來後，請將你的費用支出交給會計部門報銷。）
The concert was canceled, and the organizer promised to refund the ticket price to everyone who had purchased it.
（演唱會被取消，主辦單位承諾將票價退給所有的購票者。）
Tax exemption 免稅
exempt可以作形容詞或動詞使用，解釋為「免除（義務或付款）」，可用於稅收上的免收，也可用於如學校學生因符合某些條件可以「免修」課程等。因此在徵收稅上若符合某些條件是可以不用付的。
Due to their size, small businesses are exempt from certain regulations.
（由於規模小，小型企業可免於某些法規。）
然而和免稅類似，但是可以「減免或折抵」的狀況，就不是用exemption，而是deduction或形容詞 deductible「扣抵」。deduct當動詞解釋為「減除」，在報稅時若有捐款費用等就是tax-deductible expenses「免稅費用」之一種。
Claiming a tax-deductible expense, such as charitable donations, can reduce your taxable income and potentially move you into a lower tax bracket.
（申報公益捐款等可抵抵的費用可減少應稅收入，並有可能讓你的稅額級距往下降。）
The landlord will deduct the cost of repairs from the tenant’s security deposit.
（房東會從訪客的押金中扣除維修的費用。）
Tax evasion 逃稅
tax evade 解釋為「逃稅」，動詞evade代表「閃躲、逃避」的意思，形容詞evasive 則是用來形容人的「言詞閃爍」。
Mr Schmitt was accused of being evasive when he was questioned about his involvement in the scandal.
（史密特先生在被問及他是否捲入醜聞時被指責逃避。）
最後值得一提的是，tax這個字也當動詞「課徵」，也就是impose a tax的意思，名詞是taxation。
The city council is considering taxing sugary drinks to help combat the obesity problem.
（市政府考慮以徵收含糖飲料稅來對抗肥胖的問題。）
【TOEIC模擬試題】
1. Individuals who earn less than a certain amount __________ from paying income tax.
(A) exempt
(B) are exemplary
(C) are exempted
(D) are exemption
2. The store offered a $200 ________ on the purchase of any home appliances.
(A) refund
(B) funding
(C) reimbursement
(D) rebate
【解析】
1. 正解為(C)。句意為「收入少於某金額的人可以免付個人所得稅。」本題的主詞是個人 individuals，要符合句意的文法，需要加上被動的形式，故(C)為正確答案。
2. 正解為(D)。句意為「店家為購買任何家用電器提供兩百 元的折扣。」本句為單字題，要選擇符合句意的選項。(A)（退貨後的）退款、(B)資助、(C)（報帳的）退款、(D)折價。故(D)為正確答案。
SOURCE: https://www.toeic.com.tw/info/article/toeic-power/news/income-tax
文章由TOEIC Program Taiwan · Chun Shin提供：
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