ADJECTIVE | VERB + TAX | TAX + VERB | TAX + NOUN | PREPOSITION | PHRASESADJECTIVE➤high, low重稅;輕稅▸➤direct, indirect直接稅;間接稅▸➤flat單一稅▸➤basic-rate, higher-rate (both BrE) 基本稅率的稅;較高稅率的稅▸➤progressive, redistributive累進稅;再分配稅▸➤regressive累退稅◇A regressive tax takes proportionately more of a poor person's income.累退稅佔窮人收入的比例更大。➤stealth (BrE) 隱形稅▸➤windfall暴利稅◇a windfall tax on the profits of the last few years對過去幾年利潤徵收的暴利稅➤back (informal) 欠稅◇The tax office demanded £80 000 in back taxes.稅務部門要求補繳 8 萬英鎊的欠稅。➤council, poll (especially BrE) 市政稅;人頭稅▸➤federal, local, national, state聯邦稅;地方稅;全國稅;州稅▸➤capital, capital gains, death, dividend, estate, income, inheritance, land, payroll, profits, property, social-security, wealth資本稅;資本利得稅;遺產稅;紅利稅;所得稅;土地稅;薪資稅;利得稅;財產稅;社會保障稅;財富稅▸➤consumption, luxury, purchase, sales, value added (= VAT) (BrE) 消費稅;奢侈品稅;購置稅;營業稅;增值稅▸➤personal個人稅;直接稅▸➤company, corporate, corporation公司稅;法人稅▸➤car, road, vehicle汽車稅;道路稅;車輛稅◇It's time to renew your car tax.你的汽車稅又該繳了。➤carbon, energy, fuel, gas, gasoline, petrol (BrE) 碳稅;能源稅;燃油稅;汽油稅▸➤excise, import(特種商品)消費稅;進口稅➤environmental, green環境稅;環保稅VERB + TAX➤pay繳稅▸➤owe欠稅▸➤charge, impose, introduce, levy, put課稅;徵稅◇Direct taxes could only be levied with the consent of Parliament.直接稅只有經議會批准才能徵收。◇The government may put an indirect tax on books.政府可以對圖書徵收間接稅。➤collect收稅◇the government department responsible for collecting taxes負責收稅的政府部門➤deduct扣稅◇Your employer will deduct the tax for you.雇主會為你扣稅。➤calculate計稅▸➤increase, put up, raise增稅;加稅▸➤cut, keep down, lower, reduce減稅;降稅▸➤abolish, repeal廢除稅;撤銷稅▸➤eliminate取消稅▸➤overpay多繳稅款▸➤claim back, reclaim (BrE) 要求退稅▸➤offset sth against, set sth off against, write sth off against (all BrE) 以⋯抵消稅款◇Claims for expenses can be set off against tax.費用報銷可以抵消稅款。➤avoid, escape避稅;逃稅▸➤evade偷稅◇She was charged with conspiracy to evade taxes.她被控共謀偷稅。TAX + VERB➤go up, increase, rise稅上漲;稅增加;稅提高◇Taxes look set to rise again.稅看來又要漲了。➤come/go down, fall稅下降;稅降低▸➤be chargeable, be payable稅款應徵收;稅款應繳◇the amount on which capital gains tax is payable應納稅的資本利得數額TAX + NOUN➤payer (usually taxpayer)納稅人◇a higher-rate tax payer按較高稅率納稅的人➤preparer (NAmE) 報稅員▸➤authority/authorities, man(usually taxman) (informal) , office稅務當局;稅務部門◇She owes the taxman £10 000.她欠稅務部門 1 萬英鎊。➤law, legislation, measures, package, policy, reform, structure, system稅法;稅收立法;稅收措施;一攬子稅收措施;稅收政策;稅制改革;稅收結構;稅收制度▸➤season (NAmE) 稅季◇April is tax season.四月是報稅時節。➤year (BrE) 納稅年度◇The tax year begins in April.納稅年度從四月開始。➤cut, reduction減稅▸➤hike, increase增稅▸➤band, bracket, code, rate, threshold稅級;稅法;稅率;稅收起徵點◇Her salary puts her in the highest tax bracket.她的薪水適用最高稅級。➤dollars, money, receipts, revenue, yield稅款;稅單;稅收▸➤collection徵收稅款▸➤assessment, form, return納稅評估;納稅申報表◇You have to fill in your tax return by tomorrow.你必須在明天之前填寫好納稅申報表。➤advantage, allowance, benefit, break, concession, credit, exemption, incentive, perks, rebate, refund, relief, saving納稅利益;稅收優惠;稅收收益;稅收減免;稅收減讓;稅收抵免;免稅;稅收激勵;退稅;稅負減免;節稅◇There are tax advantages to working freelance.自由職業者享受納稅優惠。◇You will only receive tax relief on the first $30 000.你只有第一筆 3 萬美元享受稅收減免。➤deduction稅收扣除▸➤affairs, arrangements (both BrE) 稅務;稅收安排◇His tax affairs are under investigation by the police.警方正在調查他稅務方面的問題。➤records稅務記錄▸➤preparation (especially BrE) 稅收籌劃▸➤avoidance避稅▸➤loophole稅收漏洞◇Her accountant was good at exploiting tax loopholes.她的會計善於鑽稅收漏洞。➤shelter避稅手段▸➤dodge, evasion, fraud逃稅;偷稅;騙稅◇He gave the Porsche to his mother as a tax dodge.他把那輛保時捷給了母親以逃稅。➤dodger逃稅者▸➤exile (especially BrE) 稅收流亡者◇She is living as a tax exile in Monaco.她住在摩納哥以避稅。➤haven避稅港◇The island is a popular tax haven for the very rich.這個島是巨富青睞的避稅天堂。➤assessor, collector, consultant, inspector (BrE) 估稅員;收稅員;稅務顧問;稅務稽查員▸➤bill, charge, payment徵稅單;稅金;納稅▸➤arrears (BrE) 拖欠稅款◇He was ordered to pay £2 million in tax arrears.他被令繳納 200 萬英鎊的拖欠稅款。➤liability納稅義務◇an increase in tax liability on company cars公司汽車納稅義務的增加➤burden稅負◇He was criticized for putting a new tax burden on the poor.他被批給窮人增加了一項新稅負。➤base稅基◇By broadening the tax base (= making more people pay tax) the chancellor could raise more revenues.財政大臣通過擴大稅基可增加稅收。PREPOSITION➤after tax, before tax稅後;稅前◇Profits after tax were $562 000.稅後利潤是 56.2 萬美元。➤in tax用於納稅◇Collectively, smokers pay over £15 000 a day in tax.煙民每天繳稅總計超過 1.5 萬英鎊。➤tax on對⋯徵的稅◇to introduce a 60% tax on alcohol對酒精類飲品開徵 60% 的稅PHRASES➤for tax purposes出於稅收目的◇He is non-resident for tax purposes.他不是當地居民,這是為了避稅。◇the rules for deciding on someone's residence status for UK tax purposes以英國稅收為目的確定某人居民身分的規則➤the rate of tax稅率◇an increase in the basic rate of tax基本稅率的提高➤inspector of taxes (BrE) 稅務稽查員tax
verb
ADVERB | PREPOSITIONADVERB➤heavily, highly徵收重稅◇Many self-employed people are heavily taxed.許多個體經營者被課以重稅。◇goods which are most highly taxed課稅最重的商品➤lightly徵收低稅PREPOSITION➤according to根據⋯徵稅◇Drinks would be taxed according to their alcoholic strength.飲料將按酒精度課稅。➤at以⋯稅率徵稅◇Many goods were taxed at 17.5%.許多商品按 17.5% 的稅率課稅。➤on對⋯徵稅◇You will be taxed on all your income.你的所有收入都要納稅。
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