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Tax and duty 免税商品(mp3)

2012年04月27日  来源:UNCHINA  作者:BBC

内容提要:出国旅行,在机场买免税商品很划算的,比商场里便宜很多呢。Tax and duty 免税商品介绍的英语文章。后附mp3。请尽量使用迅雷下载,以达到更好的下载速度。

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Rob:Hello, welcome to Question and Answer of the week! I'm Rob and with me
today is Feifei.
Feifei: Hi Rob!
Rob: Now come on Feifei, our plane is taking off soon, we don't want to miss it.
Feifei: OK, OK, I just need to finish my duty-free shopping. 出国旅行,在机场买免税
商品很划算的,比商场里便宜很多呢。Rob, I'm just trying to save a few pounds.
Rob: Well don't be long. While we wait for Feifei, let's hear today's question sent
in by Anne…
Insert
This is Anne from Shanghai, China. Would you please tell me the difference between Tax
& Duty? It is really a little hard for me to differentiate between them. Thanks.
Rob: Thanks Anne. Feifei did you hear that?
Feifei: I did! Anne 想知道单词tax 和duty 之间的区别。这两个词是挺难区分的aren't
they both the same Rob?
Rob: Not exactly Feifei but they are both a type of tax that has to be paid to the
government, unless you're shopping at a duty-free shop at a port or airport
like this.
Feifei: Yes, that's why the goods are cheaper – no tax and no duty. I think I'll just
buy another bottle of wine.
Rob: Now Feifei, if we weren't shopping at the airport we would have to pay tax
on that. This is usually a percentage of the value of the goods or services –
it's a sales tax. In the UK we call it Value Added Tax or VAT.
Feifei: VAT 增值税 – 这是一项英国政府对商品或服务所征收的一项税款。

Rob: Yes so taxes are charges by the government paid within the country. You
may hear people talking about tax like this:
Examples
Woman: Excuse me, how much does this car cost?
Man: It's just 5,300 pounds plus VAT.
Woman: That's another 1,600 pounds. Forget it!
There's the bill madam. It comes to forty-five pounds that includes tax and service.
Thank-you.
Feifei: Tax is very much part of our life.
Rob: I'm afraid it is. Most of us get taxed on the money we earn. That's called
Income Tax.
Feifei: Ah yes. Income Tax 个人所得税。大家其实都不喜欢付个人所得税,不过千万记住不
要逃税,那可是犯法的事儿。
Rob: This is what people say about Income Tax:
Examples
I got paid yesterday – but have you seen how much tax they've deducted?!
Sir, you'll need to declare your earnings on the form so we can deduct the necessary
Income Tax.
Rob: Other types of tax include Capital Gains Tax…
Feifei: 资本利得税。
Rob: Corporate Tax
Feifei: 公司税。
Rob: Inheritance Tax
Feifei: 遗产税。There's a tax for everything!
Rob: Yes and these are set by the government of the country you are in.
Whereas duty is something you pay when you import goods to a country.
It's often called Customs Duty.
Feifei: 海关关税是在进口货物时需要缴纳的税款,import tax 进口关税。So when you
cross the border you have to pay it?
Rob: Yes and duty on alcohol or tobacco is sometimes called Excise Duty but
there are exceptions such as when you're buying something at a duty-free
shop.

Feifei: Ah yes, that reminds me… just one more bottle… 免消费税这种好事儿,我可不
能错过啊!
Rob: Your bag is going to be heavy! Here are some examples of people talking
about duty:
Examples
Sorry madam, it's a nice new camera but you'll have to pay duty on that before you can
bring it into the country.
I bought loads of cheap jeans in New York but after paying the duty, I don't think I got
much of a bargain.
Feifei: 从国外任何一个国家进口货物时可要注意,在缴纳关税后,东西可就没你想象得那么便
宜了。And Rob, where does this duty go to?
Rob: In the UK it goes to Her Majesty's Revenue and Customs – part of the
government.
Feifei: 女王陛下税务海关总署,常称为英国税务海关总署。It sounds very official.
Rob: It is so no cheating – although I think you'll be fine with all that
duty-free shopping.
Feifei: Oh good. 希望Anne 在听了本期节目后能掌握tax 税duty 关税这两个词的
用法。如果在英语学习中遇到任何难题,请发邮件告诉我们,邮箱地址是
questions.chinaelt@bbc.co.uk
Rob: We look forward to hearing from you.
(LAST CALL FOR FLIGHT)
Feifei: That sounds like our flight. Do you mind carrying these bags for me Rob?
Rob: Err, they're quite heavy. Are you going to drink all this?
Feifei: No no, they're just presents for friends.
Rob: And did you get me anything?
Feifei: Sorry Rob, there was no time.
Rob: Thanks!
Feifei: Come on Rob, you can do tax-free in-flight shopping on the plane.
Rob: Bye.

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