減稅申報
Andy and Anna are on their way home.
安迪和安娜正在回家路上。
on one’s way在路上
Andy: I read a report about tax breaks today.
安迪：我今天看了一篇關於減稅的報導。
report(v.)報導、報告
Anna: When you say tax breaks, do you mean like tax exemptions, tax deductions or tax credits?
安娜：你說減稅，意思是像免收稅額、稅額減免或抵減稅額嗎？
mean(v.)意思是like(prep.)像exemption(n.)免除、豁免deduction(n.)扣除、減免tax credit(n.)稅額減免、抵減稅額
Andy: Yes, that’s what I mean. The good news is that single workers who earn no more than NT$408,000 per year do not have to file their income taxes starting from next year.
安迪：是啊，那就是我的意思。好消息是年所得在40.8萬以下的單身族群，明年起不需要申報所得稅。
what(pron.)…的news(n.)消息、新聞single(adj.)單身的、未婚的earn(v.)賺得、賺取per(prep.)每、每一file(v.)提出申請income(n.)收入、收益
Anna: That really is good news – it saves people a lot on tax.
安娜：那真的是好消息—它能省下許多稅金。
really(adv.)的確、確實save(v.)節省、存錢
Andy: It sure does. Take single workers who earn NT$40,000 per month for example. They used to pay a tax of NT$10,700, but now they only have to pay NT$5,600 for their income tax.
安迪：的確。舉月收入四萬的單身族群為例；他們過去要付1萬700元的稅，但現在他們只要付5,600元的所得稅。
sure(adv.)當然take sth. for example舉…為例used to過去經常…
Anna: Sweet! How about other groups such as DINKs (Dual Income No Kids) or a family of four?
安娜：真好！那其他族群呢？像是頂客族或四個人的家庭？
sweet(excl.)很好dual(adj.)雙重的、兩部分的DINK(n.)頂客族
Andy: DINKs (Dual Income No Kids) who earn less than NT$816,000 altogether per year, and a two-paycheck family with 2 kids under 5 who make less than NT$1,232,000 are eligible under this new tax plan as well. There will be deductions for preschool children as well.
安迪：合計年所得在81.6萬元以下的雙薪頂客族，以及年收入123.2萬元以下有兩名五歲以下子女的四口雙薪家庭，亦符合此新稅則的資格。學齡前兒童也有扣除額哦。
altogether(adv.)總共、一共paycheck(n.)工資make(v.)賺得、獲得eligible(adj.)有資格的、具備條件的plan(n.)計畫、方案preschool(adj.)學齡前的、入學前的
Anna: Tax cuts are always a good thing!
安娜：減稅一直都是件好事呢！
cut(n.)減少、縮減、降低