Correlative Conjunctions

From: https://www.worldenglishinstitute.org/admin/assignments/1183463/take

Correlative Conjunctions

Correlative conjunctions are used to join two, and no more than two, items of equal rank. Example:

Wrong: "I like neither okra, broccoli, nor brussel sprouts." There are more than two items in this sentence; thus a correlative conjunction cannot be used.

Right: "I don't like okra, broccoli, or brussels sprouts."

12: Correlative conjunctions should be placed as near as possible to the items they connect. Examples:

Wrong: "I neither like broccoli nor brussel sprouts." Here, the conjunction "neither" has become an adverb.

Right: "I like neither broccoli nor brussel sprouts."

Wrong: "We both are buried with Christ in baptism and are raised up with him to live a new life." Are two people buried and raised?

Right: "We are both buried with Christ in baptism and raised up with him to live a new life." Now, the meaning is clear.

非保稅 V.S. 保稅品

From: Little Auditor

一、台灣為了創造廠商的外銷優勢，在中華民國境內設立了幾個地方，在該地生產的物品免徵貨物稅與營業稅：
1. 免稅出口區。
2. 科學工業園區。
3. 保稅工廠與保稅倉庫。

但是廠商如果將貨物從上述地區運入中華民國境內的其他地區，就要課徵貨物稅與營業稅。但依舊免關稅。在這三個地區的貨物就是保稅產品，在這三個地區以外生產的貨品就是非保稅產品。

如果你把非保原料運入保稅區內，營業稅就適用零稅率。用非保原料在該地區製造出來的成品、半成品都是保品。

二、非保品與零稅率就差在有5%與0%的營業稅。有些貨物甚至要繳納貨物稅。

三、申請非保與沒申請的差別在於營業稅是否退稅，甚至退稅時是否退現金或留抵。