商务英语词汇税务：报税

[00:04.36]charitable donation :慈善捐款
[00:06.76]deduction :n.扣除；扣除额
[00:08.60]dependent :n.被抚养人
[00:10.40]e-filing :n.网络报税
[00:12.36]exemption :n.免税额
[00:14.28]filing status :报税身分
[00:16.64]head of household :户长
[00:18.88]married filing separately :已婚分报
[00:21.72]return :n.退税；收益
[00:23.52]tax arrears¹ :欠税，滞纳税金
[00:25.64]tax credit :税款扣抵额
[00:27.76]tax evasion² :逃(漏)税
[00:29.96]tax return :报税单
[00:32.16]tax saving :节税
[00:34.32]unearned income :非劳动收入

1 arrears   

n.到期未付之债，拖欠的款项；待做的工作

参考例句：

• The payments on that car loan are in arrears by three months.购车贷款的偿付被拖欠了三个月。
• They are urgent for payment of arrears of wages.他们催讨拖欠的工钱。

2 evasion   

n.逃避，偷漏(税)

参考例句：

• The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。
• The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。