| 复合形式： |
| 英语 | 中文 |
| ad valorem tax n | (tax based on a % of property value) | SCSimplified Chinese 从价税收 cóng jià shuì shōu
TCTraditional Chinese 從價稅收 |
| SCSimplified Chinese 从价税 cóng jià shuì shōu，cóng jià shuì |
| before tax adv | (before tax is paid) | SCSimplified Chinese 纳税前 |
| SCSimplified Chinese 税前 |
| before-tax adj | (profits, etc.: before tax is paid) | SCSimplified Chinese 税前的 shuì qián de |
| SCSimplified Chinese 未缴税前的 |
| capital gains tax n | (levy on sale of assets) | SCSimplified Chinese 资本收益税 |
| carbon tax n | (environmental tax on fossil fuels) | SCSimplified Chinese 碳排放税 |
| CGT n | initialism (law: capital gains tax) | SCSimplified Chinese 资本收益税，资本利得税 |
corporate tax,
also UK: corporation tax n | (tax on business profits) | SCSimplified Chinese 企业税 |
| council tax n | UK (local government tax on households) | SCSimplified Chinese 家庭税 |
| SCSimplified Chinese 市政税 |
| Council Tax Benefit n | UK (government allowance) | SCSimplified Chinese 市政税务优惠 |
| SCSimplified Chinese 市政税减免 |
| death tax n | often plural (law: payable after death) | SCSimplified Chinese 遗产税 yí chǎn shuì
TCTraditional Chinese 遺產稅 |
| After Lou's heirs paid death tax, there was virtually nothing left of his inheritance. |
| estate tax n | (tax on property after death) | SCSimplified Chinese 不动产税 bú dòng chǎn shuì
TCTraditional Chinese 不動產稅 |
| SCSimplified Chinese 房地产遗产税 bú dòng chǎn shuì，fáng dì chǎn yí chǎn shuì |
| Creating a trust is a way to avoid estate taxes. |
| federal income tax n | US (tax paid to the federal government) (美国) | SCSimplified Chinese 联邦税 |
| flat tax n | (set rate of tax) | SCSimplified Chinese 单一税 |
| SCSimplified Chinese 扁平税 |
| gasoline tax n | US (fuel duty, petrol tax) | SCSimplified Chinese 汽油税 qì yóu shuì |
| Raising the gasoline tax would be a great way to reduce our dependence on foreign oil. |
| gift tax n | (duty levied on [sth] given to [sb]) | SCSimplified Chinese 赠与税 |
| head tax n | US (tax on each person) | SCSimplified Chinese 人头税 rén tóu shuì
TCTraditional Chinese 人頭稅 |
| income tax n | (revenue paid on earnings) | SCSimplified Chinese 所得税 suǒ dé shuì
TCTraditional Chinese 所得稅 |
| The amount of income tax I have to pay seems to increase every year. |
| 我所须上缴的所得税，似乎在逐年上涨。 |
| indirect tax n | UK (VAT or sales tax paid by consumers) (指消费者支付的增值税或消费税) | SCSimplified Chinese 间接税 jiàn jiē shuì
TCTraditional Chinese 間接稅 |
| Though the unemployed pay no income tax, they pay many forms of indirect tax. |
| indirect tax n | US (taxes paid before [sth] reaches consumer, increasing final price) (指在消费者消费之前就征收的，造成货物或服务最终价格上涨的税款) | SCSimplified Chinese 间接税 jiàn jiē shuì
TCTraditional Chinese 間接稅 |
| joint tax return n | (finance: with partner) | SCSimplified Chinese 联合报税 |
| SCSimplified Chinese 合并报税 |
| luxury tax n | (tax payable on non-essential goods) | SCSimplified Chinese 奢侈品税 shē chǐ pǐn shuì |
| payroll tax | (economics) | SCSimplified Chinese 薪资税 |
| SCSimplified Chinese 员工税 |
| poll tax n | (tax payable per person, often as condition voting) | SCSimplified Chinese 人头税 rén tóu shuì
TCTraditional Chinese 人頭稅 |
pretax,
also UK: pre-tax adj | (profits, etc.: before tax) | SCSimplified Chinese 税前的 shuì qián de |
| Profit Before Tax n | (amount made prior to paying taxes) | SCSimplified Chinese 税前利润 |
| SCSimplified Chinese 税前盈余 |
| reduction in tax n | (decrease in revenue) | SCSimplified Chinese 税收减少 shuì shōu jiǎn shǎo |
| The rise in unemployment has resulted in a reduction in tax for the government. |
| road tax n | UK (car ownership tax) | SCSimplified Chinese 道路税 |
| SCSimplified Chinese 公路税 |
| sales tax n | (duty charged on goods) | SCSimplified Chinese 营业税 yíng yè shuì
TCTraditional Chinese 營業稅 |
| We drove to New Jersey to buy the refrigerator because of New York's high sales tax. |
| school tax n | US (tax used to fund education) | SCSimplified Chinese 教育税 jiào yù shuì |
| A school tax is often assessed to property owners. |
| sin tax | euphemism (tax on unhealthy things) | SCSimplified Chinese 罪孽税 |
| SCSimplified Chinese 烟酒税 |
| stamp tax n | (money collected by affixing stamps) | SCSimplified Chinese 印花税 |
| tax allowance n | (amount of income left untaxed) | SCSimplified Chinese 免税额，税收优惠 miǎn shuì é
TCTraditional Chinese 免稅額 |
| tax assessment n | (finance: property value) | SCSimplified Chinese 纳税评估 |
| tax base n | (resources subject to taxation) | SCSimplified Chinese 课税基础 kè shuì jī chǔ
TCTraditional Chinese 課稅基礎 |
| Our tax base has dwindled since the hurricane. |
| tax bracket n | (level of income for tax purposes) | SCSimplified Chinese 税级 shuì jí |
| SCSimplified Chinese 税档 shuì jí，shuì dàng |
| tax break n | (exemption from taxes) | SCSimplified Chinese 免税 miǎn shuì
TCTraditional Chinese 免稅 |
| tax burden n | (amount of money payable in taxes) | SCSimplified Chinese 课税负担 |
| tax code n | (code used to identify taxpayer) | SCSimplified Chinese 税务编号 |
| SCSimplified Chinese 税号 |
| You have to fill in your tax code at the top of the form. |
| tax collecting n | (gathering of tax payments) | SCSimplified Chinese 收税 shōu shuì |
| tax collector n | ([sb] employed to gather taxes) | SCSimplified Chinese 收税员 shōu shuì yuán
TCTraditional Chinese 收稅人 |
| tax credit n | (reduction in tax owed) | SCSimplified Chinese 课税扣除 kè shuì kòu chú
TCTraditional Chinese 課稅扣除 |
| SCSimplified Chinese 税收抵免 kè shuì kòu chú，shuì shōu dǐ miǎn |
| tax cut n | (decrease in amount of tax) | SCSimplified Chinese 减税 jiǎn shuì |
| The proposed tax cut will mostly benefit the wealthy. |
tax deductible,
tax-deductible adj | (can be subtracted from earnings) | SCSimplified Chinese 可减免税的 kě jiǎn miǎn shuì de |
| 备注: A hyphen is used when the adjective precedes the noun |
| tax deduction n | (expense subtracted from taxable earnings) | SCSimplified Chinese 课税减免 kè shuì jiǎn miǎn
TCTraditional Chinese 課稅減免 |
| tax dodge n | (method of tax evasion) | SCSimplified Chinese 规避纳税 |
| tax evasion n | (not paying your taxes) | SCSimplified Chinese 逃税 táo shuì |
| SCSimplified Chinese 漏税 táo shuì，lòu shuì |
| Geoff was prosecuted for tax evasion after failing to disclose all his assets. |
tax exempt,
tax-exempt adj | (not obligated to pay tax) | SCSimplified Chinese 免税的 miǎn shuì de |
| 备注: A hyphen is used when the adjective precedes the noun |
| tax exemption n | (immunity from paying tax) | SCSimplified Chinese 免税 miǎn shuì
TCTraditional Chinese 免稅 |
| tax expenditure | (government revenue reduction) | SCSimplified Chinese 税式支出 |
| SCSimplified Chinese 税务支出 |
| tax fraud n | (crime of deception to evade taxes) | SCSimplified Chinese 税收欺诈 |
| tax haven n | (country of low taxation) (指税率很低的国家或地区) | SCSimplified Chinese 避税场所，避税乐园 bì shuì chǎng suǒ，bì shuì lè yuán |
| Many wealthy people bank in Switzerland because it is known to be a tax haven. |
| tax liability n | (legal responsibility to pay taxes) | SCSimplified Chinese 纳税义务 nà shuì yì wù
TCTraditional Chinese 納稅義務 |
| tax lien n | (claim on property to ensure tax payment) | SCSimplified Chinese 税收留置权 |
| tax money n | (money paid in taxes) | SCSimplified Chinese 税款 shuì kuǎn |
| SCSimplified Chinese 纳税钱 |
| tax office n | (government office dealing with taxes) | SCSimplified Chinese 税务局 shuì wù jú
TCTraditional Chinese 稅務局 |
| SCSimplified Chinese 税务所 |
| tax preparer n | (accountant hired to calculate taxes) | SCSimplified Chinese 专业报税员 |
| SCSimplified Chinese 纳税申报员 |
| tax rate n | (percentage of income liable to tax) | SCSimplified Chinese 税率 shuì lǜ
TCTraditional Chinese 稅率 |
| Your tax rate depends on your income. |
| The local sales tax rate is 8.61%. |
| tax rebate n | (repayment of money paid as tax) | SCSimplified Chinese 退税 tuì shuì |
| Tania was very pleased to discover she was due a tax rebate. |
| tax receipt n | (detailed proof of purchase for tax purposes) | SCSimplified Chinese 报税收据 |
| tax refund n | (rebate on overpaid tax) | SCSimplified Chinese 退税 tuì shuì |
| I'm going to use my tax refund to buy a car. |
| tax return n | (form declaring income) | SCSimplified Chinese 纳税申报单 nà shuì shēn bào dān |
| Please fill out your tax return, reporting your income for the 2008 financial year. |
| 请填写你的纳税申报单，上报2008年一整个财政年度的收入。 |
| tax shelter n | (financial arrangements that reduce taxes) | SCSimplified Chinese 合法的避税办法 hé fǎ de bì shuì bàn fǎ |
| Andrew's tax shelter proved to be illegal. |
| tax withholding n | (holding tax back from earnings) | SCSimplified Chinese 代扣税款 |
| SCSimplified Chinese 预扣税款 |
| Tax withholding is based on all wages paid during a week. |
| tax-exempt status n | (immunity from paying tax) | SCSimplified Chinese 免税地位 miǎn shuì dì wèi
TCTraditional Chinese 免稅地位 |
| Churches enjoy a tax-exempt status in the US. |
| Most foreign diplomats have tax-exempt status. |
tax-free,
tax free adj | (having no taxes applied) | SCSimplified Chinese 免税的 miǎn shuì de |
| 备注: The hyphen may be omitted when the adjective follows the noun. |
| value-added tax n | (tax added at each step of production) | SCSimplified Chinese 增值税 zēng zhí shuì |
| Value added tax has just gone back up to 17.5%. |
| VAT n | abbreviation (value-added tax) | SCSimplified Chinese 增值税 zēng zhí shuì |
| 备注: May be pronounced as an acronym or an initialism |
| James calculated the VAT and added it to his invoice. |
| withholding tax n | (tax held back from earnings) | SCSimplified Chinese 预扣税 |
