收入低免稅優惠
Molly and Anna are talking.
莫莉和安娜正在說話。
be Ving 現在進行式(正在…)
Anna: It’s May next month, and it’s time to file our tax returns.
安娜：下個月是五月了，該報稅了耶。
return(n.)收益、利潤、收入
Molly: I almost forgot about this. Thanks for reminding me.
莫莉：我幾乎忘了這件事！謝謝你提醒我。
forget-forgot-forgottenremind(v.)提醒=give sb. a heads-up
Anna: And you know what? People who are single do not have to pay the income tax if they earn less than NT$408,000 a year.
安娜：你知道嗎？若未婚單身者的年薪在40.8萬以下，他們就不用付所得稅哦！
single(adj.)單身的、未婚的earn(v.)賺得、賺取=make
Molly: Sweet! It’s good for those who live on lower incomes.
莫莉：那很好啊，這對收入低的人來說是個好規定。
low-lower-lowest
Anna: Also, a childless couple who makes no more than NT$816,000 in total, as well as a family of four, including 2 kids under 5, with their annual incomes less than NT$1,232,000 will be exempt from paying tax.
安娜：另外，雙薪家庭年薪81.6萬以下的頂客族、以及年薪123.2萬元以下的四口之家（含5歲以內子女2人），也都能免付稅。
childless(adj.)無子女的child-free(adj.)不要小孩的、沒有小孩的in total總共annual income年收入exempt(adj.)被免除的、被豁免的=free
Molly: What about the family with kids above the age of 5?
莫莉：那子女五歲以上的家庭呢？
above(prep.)多於、超過=more than
Anna: In that case, they don’t have to pay income tax if they earn less than NT$992,000 per year.
安娜：那樣的話，假如年薪是99.2萬元以下，也不需要繳稅。
in that case那樣的話=that way