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爱德华:
Have you got your W-2 Form for this year? 
今年的W-2表你拿到了吗?
詹姆斯:
No, I haven`t. What`s that?
还没有.那是什么表?
爱德华:
It`s a certificate from your employer which tells you how much money you have earned and how much has been taken out of your checks.
那是雇主发的一份证明单.说明你挣了多少钱.以及从你的工资中扣了多少钱.
詹姆斯:
Important to know all this?
了解这些很重要吗?
爱德华:
Yes. That‘s the important information you need when you fill out your Income Tax Retrun Form.
是的.这是你填写所得税申报表时需要的重要信息. 
詹姆斯:
Oh, it`s just like the Group Certificate we get in Australia. And we too have to fill out Income Tax Form Returns.
喔.这就像我们在澳大利亚所有的集体纳税证明单.而且我们也要填写所得税申报表.
爱德华:
Well, paying taxes seems to be universal.
是啊.纳税看来是全球性的.
詹姆斯:
Yes, Every government needs money. Only the amount of money and the way they take money may be different.
不错.每个政府都要钱.只是钱款数额及收钱的方式可能不同罢了.
爱德华:
What`s the tax rate in Australia?
澳大利亚的税率是多少?
詹姆斯:
Taxes in Australia are a bit heavy. The personal income tax rate is about 20%. What about the tax rate in America?
澳大利亚的税收比较重.个人所得税大约是20%.美国的税率怎么样?
爱德华:
Well, taxes in America are rather complicated. Actually there`s no overall tax rate like the one in Australia.
噢.美国的税收相当复杂.实际上没有像你们澳大利亚那样的一个总的税率.
詹姆斯:
Then how do you calculate your taxes?
那么你们是怎样计算税收的呢?
爱德华:
Personal incomes are taxed a graduated rates, and we have a tax table which tells you how much tax`s required on what amount of money earned. Do you have state and local taxes in Australia?
个人收入是按累进税主征税的.而且我们有一个税率表.告诉你多少收入要征多少税.你们澳大利亚有州税和地方税吗?
詹姆斯:
No. We`ve got national tax only in Australia. Are you telling me that you Americans have to pay state and local taxes as well?
没有.我们澳大利亚只有国家征收的税.你是说你们美国人还得缴纳州税和地方税?
爱德华:
Denifitely. And that`s what I mean by
对.这就是我所说的
詹姆斯:
I see. What`s the time for tax return then?
我明白了.那么什么时候办所得税申报呢?
爱德华:
Any time between January 1 and April 15. When you get your W-2 From, you should get ready to file your tax return.
月1日到4月15日期间的任何时间.当你收到W-2表时.你就应该准备申报所得税了.