報稅月已開跑，不少民眾都表示使用線上申報繳稅，手續快速又流暢，而且對於政府減稅也很有感！一向支持減稅的前美國眾議員Ron Paul就曾提過：The best income tax rate would be 0%，意思就是「最棒的所得稅稅率是零」。雖然這願望不可能發生，但我們還是可以透過報稅季，學會一些TOEIC測驗金融情境的相關單字！
1. Deduct 扣除、減除
deduct 是動詞，為扣除、減除之意，它的名詞是deduction，除了減除的意思外，在報稅方面則有「扣除額」的意思。例如今年所得稅制優化方案，幼兒學前扣除額增高了380%，英文稱為special deductions for pre-schooler。
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deduct 與多益字reduce為易混淆單字，因為都有相同的字根「duc」。「duc」除了是引導之意，也有減少的意思，差別只在於deduct 是完全刪去、減除，而reduce 只是減少含量、降低數量。由於描述程度上有差別，因此這兩個單字並非同義字。
Deduct 的用法如下：
In the US, self-employed business owners can deduct 100 percent of health insurance costs.（在美國自僱者可扣除百分之百的健保費用。）
Reduce 的用法如下：
Replacing full-time employees with part-time workers can reduce your administrative costs.（以兼職員工替代全職員工能降低行政費用。）
在數學算數中，減法也是用deduct 來描述減除，與subtract為同義字，兩者通常都是與from 這個介係詞做連接，以表示從某處減除多少數量或金額。
The seller deducted NT$100 from the original price.
（賣家從原價減去一百元。）
2. Penalty 處罰、罰款
在美國若是無法在期限內完成報稅，可事先申請延後繳稅（file an extension），不過美國的報稅方式冗長又複雜，可能需要大量時間來處理，因此才會允許申請延後處理。相比之下，台灣報稅簡易又方便，所以就沒有延後繳稅的選項，逾期還會產生罰金。
The penalty of failure to file taxes in Taiwan is a fine up to three times the amount of the tax payable.（在台灣若未於期限內完成繳稅，將會被處以所漏稅額最高三倍的罰金。）
而處罰penalty 也有動詞，是「-ize」結尾的penalize。值得注意的是，動詞與名詞的發音有很大的差異，penalty 的「e」發音如pepper的「e」，為短母音「/ɛ/」，而penalize 的「e」念法如peel 的「ee」，為長母音「/i/」，是連英文好的人都很容易唸錯的單字喔！
If an extension is filed on time, you will not be penalized during the extension period.
（在截止日前確實申請延期繳稅的話，在延長期間內則不會被處罰。）
3. Enrollment 註冊
隨著網路發達，如今已經可以上網報稅，而帳號註冊的英文名詞為enrollment。roll 本身為「名單」的意思，「en」有加入之意，「ment」則為名詞常見之字尾，故enrollment 為註冊之意。此字源自於動詞enroll，與enroll 同為註冊的多益字還有register，名詞是registration，兩字通常可以互換使用。
You’ll be able to file your taxes online at home after completing enrollment on the National Health Insurance Administration’s Web site.
（一旦您完成在健保署網站上的註冊程序即可在家報稅。）
然而，在申請美國的大學或研究所時，有些學校對於enroll 和register的定義上會有所差異，比如說register 就只是登記加入學程或填寫資料的動作，而enroll則是指在付完學費後，才會被視為正式列入名單、完成註冊的程序。
Students who were enrolled in credit classes the previous term can register earlier.（在上一期已加入過學分班的學生可提早登記。）
4. Designated 指定的
網路報稅能夠直接在系統中填寫退稅的銀行帳戶，而指定帳戶英文則是designated bank account。designated 為形容詞，源自動詞designate，以被動式的方式來表示「指定的」意思，常見的同義字為appointed，所以指定帳戶也能說appointed bank account。
The National Tax Administration will deposit your tax refund directly into the designated bank account on the tax refund date.
（國稅局將於退稅日直接把應退稅款撥入您指定的存款帳戶。）
在生活方面，designated driver 在台灣就是所謂的「酒後代駕」，專門替喝醉酒不能開車的人提供代理駕駛的服務。而designated driver 不見得只能用來描述代駕，在酒會中如果有不喝酒的人，而他又被指定負責送其他人回家，那他也能被稱為designated driver。
Hey, Matt: Aren’t you going to have a sip of this wine? It’s really good.
（嘿，麥特︰你不來嚐一口紅酒嗎？非常好喝耶！）
No, that’s OK. I’ll be the “designated driver” tonight, so I’ll sit this one out.
（喔沒關係，今天晚上我是大家的「代駕」，所以就不加入囉。）
【多益模擬試題】
1. The company may ____________ employees’ salary for being absent from work, but the amount cannot exceed the period of absence.
(A) alter
(B) compare
(C) deduct
(D) raise
2. As of Jan. 1, 2019, Sigma Air will ____________ a no-show penalty to Sigma Air ticket holders who cancel boarding after entering the departure area.
(A) charge
(B) enroll
(C) restrict
(D) verify
【解析】
1. 正解為(C)。題意為「公司有權扣除缺席員工的薪水，但扣除額度不能超過缺席天數。」選項(A) alter「改變」、(B) compare「比較」、(D) raise「提高」皆不符合句意，因此選項(C) deduct「減除」為正解。
2. 正解為(A)。題意為「自2019年1月1日起，Sigma Air將針對在出境後取消登機的旅客收取爽約罰金。」選項(B) enroll「登記」、(C) restrict「限制」、(D) verify「證實」皆不符合句意，因此選項(A) charge「向…索費」為正解。
SOURCE: https://www.englishok.com.tw/toeic/toeic-issue/income-tax-english
文章由TOEIC Program Taiwan · Chun Shin提供：
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