關鍵183天
Jane has just started working in Taiwan. She is asking about her taxes.
珍剛開始在台灣工作，她正在詢問有關稅務的問題。
Jane: As a foreigner, do I have to pay my taxes like the locals?
珍：作為外國人，我需要像本國人一樣繳稅嗎？
foreigner(n.)外國人
Bank teller: If you are a non-resident alien residing in Taiwan, you will have to pay a withholding tax.
行員：如果您是在台非居民外籍人士，您就得繳納預扣所得稅。
alien(n.)外星人;外國人(adj.)外國的;異域的reside(v.)居住withholding tax=預扣所得稅
Jane: What is that?
珍：那是什麼？
Bank teller: A non-resident residing in Taiwan between 90 and 183 days is subject to an 18% withholding tax rate.
行員：在台居留90至183天的非居民外籍人士得繳納18%的預扣所得稅。
be subject to=遭受某事影響rate(n.)比率
Jane: So I have to give up 18% of my income?
珍：所以我得交出收入的18%？
give up=交出;讓出
Bank teller: Yes. But if you stay over 183 days, you become a tax resident and you can get a tax return.
行員：是的，如果待滿183天，您就會成為稅務居民，並可辦理退稅。
return(v.)退回(n.)退款tax relief=稅務減免
Jane: How much would I get back?
珍：我可以拿回多少錢？
Bank teller: If your annual income is less than NT$540,000, your tax rate would be 5%, so you would get 13% back the following year.
行員：若您的年收入未達台幣540,000元，稅率會是5%，所以接下來的一年您將拿回13%。
annual(adj.)每年的
Jane: Okay, that’s a relief.
珍：好的，那真是太好了。