每日口說挑戰英國零食 Jaffa Cake 到底是餅乾還是蛋糕？看看官司之後法官如何判決！（A Cake or a Biscuit? - The Lengthy and Expensive Saga of the Jaffa Cake）

Hi, everyone, this is Susan; welcome to today’s Pronunciation Challenge. I was in England a few weeks ago and was introduced to this interesting snack called “Jaffa Cake”. While I was looking up information about it, I found that this snack was actually the center of a major court case years ago! Watch the video to see what it’s all about. But before you rush off, let's take a look at today's sentence and its pronunciation tips.

Sentence
In essence, VAT is a tax that is paid by everyone involved with the manufacture of a given object or foodstuff and the consumer.

Pronunciation Tips
1. in essence (linking sound; the pronunciation of the vowels)
2. involved (the pronunciation of o)
3. manufacture (the pronunciation of u and tu and stress)
4. foodstuff (the vowels)

Vocabulary
1. consumer (n.) 消費者 KK [kənˋsumɚ] IPA /kənˈsuː.mɚ/
a person who buys goods or services for their own use
Eg. The marketing team is coming up with new strategies to attract more consumers.
行銷團隊正在想新的策略以吸引更多消費者。

So, are you interested in finding out more about the relationship between this chocolatey, orangey snack and VAT? Why not check out the video? But don't forget to record the sentence first, and I'll see you in the next episode!

句子結尾應該是 “as” the consumer吧 ಠ_ಠ

In essence, VAT is a tax that is paid by everyone involved with the manufacture of a given object or foodstuff and the consumer.

I'm always the victim of taxes.

In essence, VAT is a tax that is paid by everyone involved with the manufacture of a given object or foodstuff/ and the consumer.

In essence, VAT is a tax that is paid by everyone involved with the manufacture of a given object or foodstuff and the consumer.

在本質上，增值稅是由所有任一物品或食品生產參與者以及消費者所支付的稅金。