tax season 報稅季
tax payer 納稅義務人
tax bureau 國稅局
tax return 報稅單/稅單
withholding statement 扣繳憑單
每年的5月份是台灣的報稅季節，為了維持國家社會的基本運作，納稅是每個國民的義務，你有自己動手申報過稅務了嗎？
現在報稅除了傳統的臨櫃填單申請以外，也可以線上申請，你習慣使用哪一種方式呢？
e.g.
Due to the pandemic, tax payers can choose to file their tax returns online or even on their smartphones this year. Also, the tax deadline has been extended to June 30. There is no need to wait in the long lines anymore.
今年因應疫情的關係，納稅人可以選擇網路或手機報稅，而且期限也延長到6/30，大家可以不用在漫長的隊伍中等待了。
file taxes / file tax returns 報稅
Filing taxes is a civic duty. (報稅是國民義務。)
declare taxes 申報稅額(較正式說法)
pay taxes 繳稅
tax refund 退稅
claim a tax refund 申請退稅
tax certification 完稅證明書
一般來說完成所得和財產的申報以後，接著就是繳納稅金，並在符合特定條件的狀況下可以申請退稅，也就是免稅的額度或溢繳的金額，整個過程才是報稅的完整程序喔！然後有必要的話，還可以向國稅局申請完稅證明書，以證明自己已經完成所有稅額的申報及繳納了。
e.g.
I just learned that I get to claim a tax refund this year because the tax exemption was just raised. I will be able to collect my money on July 30. What a surprise!
因為政府調高了免稅額的額度，我剛剛得知我今年可以申請退稅，而且最快7/30就可以領到錢了，真是太驚喜了！
income tax 所得稅
individual income tax 個人綜合所得稅
property tax / house tax房屋稅
land value tax 地價稅
business tax 營業稅
gift tax 贈與稅
繳稅的時候，才知道原來稅額除了所得稅以外，還有各式各樣的稅目，像5月初已經搶先開徵的房屋稅，還有營業稅、贈與稅等，你都申報了嗎？
e.g.
The tax season is underway. Do you know what types of taxes you need to file? All incomes, including those from full-time or part-time jobs, must be declared in your tax return. You can either ask the company to issue a withholding statement or download the data from the tax bureau's website. It's very convenient!
報稅季到囉！你知道自己需要申報哪些種類的稅金嗎？所有來自正職和兼職的收入都是要申報的。你可以請公司提供扣繳憑單、或上國稅局的網站下載，非常的方便！
你自己有沒有甚麼報稅的小撇步呢？跟我們分享、順便練練這些必學單字，把生活和學習做結合，能更快速加深印象和進步喔！還有更多生活相關的英文，都在巨匠的生活英文主題課程，透過各種有趣的情境學習相關英文，把學英文變得更好玩！