Hi, this is Sandy. 我是采聿老師。

歡迎免費收聽我的Podcast「聽故事學英文」,本集故事是我的原創故事《Monkey Land – Tax Problem 猴子樂園的稅務小問題小故事》,由屏東縣政府財稅局贊助播出。這集故事要教小朋友「納稅者權利保護官」(Taxpayer Protection Officer)是誰?他們又可以麽樣幫助納稅者(Taxpayer)呢?


Monkey Land – Tax Problem
作者:張采聿Tsaiyu Chang

Monkey Land is a beautiful place with a nice hospital, a big library, and a fun park

Let’s meet Tax again. Tax is a little monkey who wears a red bow tie around his neck. He collects tax to pay for the public services in Monkey Land. 

Knock! Knock!

“Hi. This is Tax. I am here to collect bananas.”

“How many bananas should I pay?” asks one monkey.

“Let me check… Your banana farm harvested 100 bananas. So you should pay 1 banana for tax!”

“What about me? How many bananas should I pay?” asks another monkey.

“Your banana farm harvested 1,000 bananas. You will pay 10 bananas for tax.”

“And me? How many bananas should I pay?” asks the third monkey.

“Wow! Your banana farm harvested 5,000 bananas. You will pay 50 bananas for tax.”

The more bananas they harvest, the more tax they pay. All the little monkeys are honest taxpayers. They understand how important paying tax is!

One morning, something scary happened in Monkey Land. First, the monkeys felt an earthquake. Then, they heard a rumbling sound getting closer. Soon, a large herd of wild elephants came trumpeting and running towards their banana farms!

After the elephants went away, the monkeys rushed into their banana farms to check.

“The elephants destroyed every tree on my farm!”

“Oh no… There are only 50 bananas left…” 

“Mama monkey just gave birth to two babies. We barely have enough to feed our babies…”

“How are we going to pay tax this time?”

“What should we do?”

“Don’t worry,” said Tax. “I can help!


  1. hospital (n.) 醫院
  2. library (n.) 圖書館
  3. park (n.) 公園
  4. bow tie (n.) 領結
  5. collect (v.) 收集
  6. tax (n.) 税
  7. public service (n.) 公共的建設、設施或服務
  8. check (v.) 查看
  9. farm (n.) 農場
  10. harvest (v.) 收成、出產
  11. honest (adj.) 誠實的
  12. taxpayer (n.) 納稅者(繳稅的人)
  13. understand (v.) 了解、曉得
  14. important (adj.) 重要的
  15. earthquake (n.) 地震
  16. herd (n.) 成群的(牛/大象/山羊)
  17. wild (adj.) 野生的
  18. elephant (n.) 大象
  19. trumpet (v.) 大象的吼叫
  20. destroy (v.) 毀壞


歡迎收聽另一集「猴子樂園的稅務小故事 The Story of Tax from Monkey Land」,認識什麼是「稅TAX」!



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