calculation [͵kælkjəˋleʃən] 名 - 計算
n., computation; estimate
It took my accountant some time to complete the calculations on my income tax.
會計花了一點時間計算我的所得稅。
According to my calculations, I'll owe less money on my income taxes this year.
根據我的計算，我今年要補的稅比較少。
詞組：
- 動 - calculate
(The tax software calculates your taxes for you.) - 名 - calculation
(The calculation is no more difficult than high school math.) - 名 - calculator
(In order to avoid making addition and subtraction errors, I suggest you use a calculator.)
deadline [dedlain] 名 - 截止期限
n., a time by which something must be finished
The deadline for paying this year's taxes is just two weeks away.
只剩兩週今年的繳稅就截止了。
My best work is done with strict deadlines.
我最好的作品是在緊迫的時間限制下所完成的。
file [fail] 動 - 送出，提交
v., to enter into public record
If you file your taxes late, you will have to pay a fine.
延遲繳稅必須繳交罰金。
If you believe the tax preparer gave you incorrect information, you should file a complaint with her boss.
如果你認為稅務人員給你錯誤的資訊，你可以跟她的上級投訴她。
詞組：
- 動 - file
(Don't wait until the last minute to file your taxes.) - 名 - file
(I keep all my tax information in one file.)
fill out 動 - 填寫
v., to complete
I usually ask someone to help me fill out my tax form.
我平常都是請別人幫我填寫報稅單的。
Don't forget to sign the tax form after you have filled it out.
填完報稅單後別忘了要簽名。
give up 動 - 放棄
v., to quit; to stop
Bruce gave up paying an accountant to prepare his tax return and now does it himself with tax preparation software.
Bruce辭退幫他處理退稅的會計，改用報稅軟體自己處理。
Ms. Gomez is optimistic that she will receive a large tax return.
Gomez女士很樂觀地認為她可以收到很多退稅。
joint [dʒɔint] 形 - 連結的，共同的
adj., together; shared
We opened a joint bank account five years ago.
我們五年前開了一個聯合銀行的帳戶。
The couple no longer files joint tax returns.
那對夫妻不再合併申報所得稅了。
詞組：
- 形 - joint
(My husband and I filed a joint tax return) - 副 - jointly
(Even though you are separated right now, you will save money if you and your wife file your taxes jointly.)
owe [o] 動 - 欠（款）
v., to have a debt; to be obligated to pay
People are often surprised to discover that they owe more money in income taxes at the end of the year.
年底時人們常常訝異地發現自己比想像中欠更多的所得稅。
As the business grew, the owner paid back loans and owed less money.
隨著企業成長，業主償還貸款，減少負債。
penalty [ˋpɛn!tɪ] 名 - 處罰，罰款
n., a punishment; a consequence
Anyone who pay less than they should in taxes will face a penalty.
任何逃漏稅的人都會面臨罰款。
Penalties are imposed to discourage underpayment of taxes by adding a percentage to the taxes you already owe.
欠稅必須繳交的1%的欠稅額作為罰金，以減少欠稅的風氣。
詞組：
- 動 - penalize
(The government will penalize taxpayers who try to evade paying their fair share of taxes.) - 名 - penalty
(For every dollar you owe in overdue taxes, a 10 percent penalty is imposed.) - 形 - penal
(Tax evasion is a penal offense.)
preparation [͵prɛpəˋreʃən] 名 - 準備
n., the act of making something already
Income tax preparation can take a long time.
報稅的準備可能會花上很多時間
It is important to do some preparation on your own before hiring an accountant to work on your tax form.
雇用會計幫你報稅之前，自己先做點準備是很重要的。
詞組：
- 動 - prepare
(Most people wait until the last minute to prepare their tax returns.) - 名 - preparation
(If you are organized, income tax preparation takes only a few hours.) - 形 - preparatory
(The preparatory work for doing my taxes is more time-consuming than filling out the forms.)
refund [ˋri͵fʌnd] 名 - 退款；動 - 退還
n., the amount paid back; v., to give back
With the tax refund, we bought two plane tickets.
我們用退稅退回來的錢買了兩張機票。
The government will refund any money that you overpaid.
對於所有你多付的錢，政府都會退給你。
詞組：
- 動 - refund
(The government should refund your overpaid taxes within a few weeks of filing your tax return.) - 名 - refund
(If you have overpaid your income taxes, you will get a refund at the end of the year.) - 形 - refundable
(Sales tax that tourist pay in a foreign country may be refundable when they leave the country.)
spouse [spaʊz] 名 - 配偶
n., a husband or wife
You can claim your spouse as a dependent on your tax return if he or she doesn't earn an income.
如果你的配偶沒有收入，你可以把配偶納入扶養人中。
My spouse prepares the tax return for both of us.
我的配偶幫我們兩個人準備退稅的事宜。
withhold [wɪðˋhold] 動 - 不給，保留
v., to keep from, to refrain from
My employer withholds money from each paycheck to apply toward my income taxes.
我的雇主從每個月給我的薪資中扣除所得稅。
Do not withhold any information from your accountant or he will not be able to prepare your tax form correctly.
不要對你的會計保留資訊，他才能夠正確地報稅。
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