EXERCISE 實戰演練
Topic: Taiwan tax refund
Travelers who enter Taiwan on non-ROC passports and stay for no more than 183 days can apply
for VAT refunds (VAT = value-added tax, which is a sales tax or consumption tax). If you spend
over NT$2,000 from the same store in a single day and at designated stores (stores with “Tax
Refund” sign), you are entitled to a full VAT refund.
Some shopping malls give you the money on the spot, and you need to submit the VAT form and
get it stamped. For the other stores, you can do it at the international airports. You have to show
your passport, purchased goods, tax refund form, and invoice stamped “tax refundable” to
customs at the airport or seaport.

LANGUAGE FOCUS 學習焦點
If you spend over …
-- If you spend over $100, you will receive a free item as a present.
-- If you spend over $200 in a single visit, you can have your ticket validated for up to 8 hours free
parking.

WORDS & PHRASES 詞彙片語
1. apply for [əˈplaɪ fɔr] (phr.) 申請
2. refund [ˈrifʌnd] (n.) 退款，返還款
[ˌriˈfʌnd] (v.) 退款，返還款項
3. consumption [kənˈsʌmpʃən] (n.) 消費量；消耗量
4. designated [ˈdɛzɪɡnetɪd] (adj.) 指定的，選定的
5. be entitled to (phr.) 有權
6. on the spot (phr.) 當場
7. submit [səbˈmɪt] (v.) 提交；繳交
8. stamp [stæmp] (n.) 印記，戳記
9. purchased [ˈpɝtʃəst] (adj.) （已/被）購買的
10. customs [ˈkʌstəmz] (n.) 海關
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