03

　　Good morning Ms. Red,

　　I apologize for the delay in response, but I have been swamped with end of the year close-outs and some travel.

　　We only apply the 10% tax according to the Tax Treaty with China. As a nonprofit organization we do not pay your state or local taxes. Therefore, the 5.77% tax is for you the publisher to pay to your state or local government.

　　Let me know if you agree to these terms.

　　Thanks again and in advance,

　　XX

　　首先，书写人在回复这封邮件时有些延迟了，所以在开头先表达了歉意，I apologize for the delay in response。

　　其中delay作为“延迟”既可如邮件中一样用作名词：

　　The matter allows of no delay.

　　此事不容耽搁。

　　We'll send you the Agreement without delay.

　　我们会立即向您发送协议。

　　without delay“没有延迟”即“立即”、马上。

　　有时可替换right away，immediately等表达。

　　delay也可作动词使用：

　　I want to delay my departure until next month.

　　我想把启程日期推迟到下个月。

　　If he delayed any longer, the sun would be up.

　　如果他再拖延下去，太阳就要升起来了。

　　接下来书写人阐述了对回复延迟的说明：

　　I have been swamped with end of the year close-outs . “我陷于年底的清仓工作中难以抽身”。

　　这是形容“忙于工作以致于应接不暇”的非常地道的表达。

　　be swamped with/by“陷于XX中难以抽身”：

　　He is swamped with work.

　　他工作正忙得不可开交。

　　His words were swamped by the laughter.

　　他的话被淹没在笑声之中。

　　第二段中We only apply the 10% tax according to the Tax Treaty with China，“根据与中国的关税协定我们只适用于10%的税率规定”。

　　这个句子中的apply各位可能比较常见到的用法为“申请”：

　　I am continuing to apply for jobs.

　　我在继续申请工作。

　　They may apply to join the organization.

　　他们可能申请加入该组织。

　　但在此邮件中apply意为“适用”。通常用作“适用”某项条款、规定、协定等。

　　邮件中的其它相关商务词汇：

　　Tax Treaty：关税协定;

　　nonprofit organization：非盈利性组织;

　　state or local taxes：“国税”或“地税”。