| 释义 |
tax noun ADJECTIVE | VERB + TAX | TAX + VERB | TAX + NOUN | PREPOSITION | PHRASES ADJECTIVEhigh, low 重税；轻税direct, indirect 直接税；间接税flat 单一税basic-rate, higher-rate (both BrE) 基本税率的税；较高税率的税progressive, redistributive 累进税；再分配税regressive 累退税◆A regressive tax takes proportionately more of a poor person's income.累退税占穷人收入的比例更大。stealth (BrE) 隐形税windfall 暴利税◆a windfall tax on the profits of the last few years对过去几年利润征收的暴利税back (informal) 欠税◆The tax office demanded £80 000 in back taxes.税务部门要求补缴 8 万英镑的欠税。council (BrE) , poll (especially BrE) 市政税；人头税federal, local, national, state 联邦税；地方税；全国税；州税capital, capital gains, death (NAmE) , dividend (NAmE) , estate (NAmE) , income, inheritance, land, payroll, profits, property, social-security, wealth 资本税；资本利得税；遗产税；红利税；所得税；土地税；薪资税；利得税；财产税；社会保障税；财富税consumption, luxury, purchase (BrE) , sales, value added (= VAT) (BrE) 消费税；奢侈品税；购置税；营业税；增值税personal 个人税；直接税company (BrE) , corporate, corporation 公司税；法人税car, road (BrE) , vehicle 汽车税；道路税；车辆税◆It's time to renew your car tax.你的汽车税又该缴了。carbon, energy, fuel, gas (NAmE) , gasoline (NAmE) , petrol (BrE) 碳税；能源税；燃油税；汽油税excise, import （特种商品）消费税；进口税environmental, green 环境税；环保税VERB + TAXpay 缴税owe 欠税charge, impose, introduce, levy, put 课税；征税◆Direct taxes could only be levied with the consent of Parliament.直接税只有经议会批准才能征收。◆The government may put an indirect tax on books.政府可以对图书征收间接税。collect 收税◆the government department responsible for collecting taxes负责收税的政府部门deduct 扣税◆Your employer will deduct the tax for you.雇主会为你扣税。calculate 计税increase, put up, raise 增税；加税cut, keep down, lower, reduce 减税；降税abolish, repeal 废除税；撤销税eliminate 取消税overpay 多缴税款claim back, reclaim (BrE) 要求退税offset sth against, set sth off against, write sth off against (all BrE) 以⋯抵消税款◆Claims for expenses can be set off against tax.费用报销可以抵消税款。avoid, escape 避税；逃税evade 偷税◆She was charged with conspiracy to evade taxes.她被控共谋偷税。TAX + VERBgo up, increase, rise 税上涨；税增加；税提高◆Taxes look set to rise again.税看来又要涨了。come/go down, fall 税下降；税降低be chargeable (BrE) , be payable 税款应征收；税款应缴◆the amount on which capital gains tax is payable应纳税的资本利得数额TAX + NOUNpayer (usually taxpayer) 纳税人◆a higher-rate tax payer按较高税率纳税的人preparer (NAmE) 报税员authority/authorities, man (usually taxman) (informal) , office 税务当局；税务部门◆She owes the taxman £10 000.她欠税务部门 1 万英镑。law, legislation, measures, package, policy, reform, structure, system 税法；税收立法；税收措施；一揽子税收措施；税收政策；税制改革；税收结构；税收制度season (NAmE) 税季◆April is tax season.四月是报税时节。year (BrE) 纳税年度◆The tax year begins in April.纳税年度从四月开始。cut, reduction 减税hike, increase 增税band (BrE) , bracket, code, rate, threshold 税级；税法；税率；税收起征点◆Her salary puts her in the highest tax bracket.她的薪水适用最高税级。dollars, money, receipts, revenue, yield 税款；税单；税收collection 征收税款assessment, form, return 纳税评估；纳税申报表◆You have to fill in your tax return by tomorrow.你必须在明天之前填写好纳税申报表。advantage, allowance, benefit, break, concession, credit, exemption, incentive, perks (BrE) , rebate, refund, relief, saving 纳税利益；税收优惠；税收收益；税收减免；税收减让；税收抵免；免税；税收激励；退税；税负减免；节税◆There are tax advantages to working freelance.自由职业者享受纳税优惠。◆You will only receive tax relief on the first $30 000.你只有第一笔 3 万美元享受税收减免。deduction 税收扣除affairs, arrangements (both BrE) 税务；税收安排◆His tax affairs are under investigation by the police.警方正在调查他税务方面的问题。records 税务记录preparation (especially BrE) 税收筹划avoidance 避税loophole 税收漏洞◆Her accountant was good at exploiting tax loopholes.她的会计善于钻税收漏洞。shelter 避税手段dodge, evasion, fraud 逃税；偷税；骗税◆He gave the Porsche to his mother as a tax dodge.他把那辆保时捷给了母亲以逃税。dodger 逃税者exile (especially BrE) 税收流亡者◆She is living as a tax exile in Monaco.她住在摩纳哥以避税。haven 避税港◆The island is a popular tax haven for the very rich.这个岛是巨富青睐的避税天堂。assessor (NAmE) , collector, consultant, inspector (BrE) 估税员；收税员；税务顾问；税务稽查员bill, charge, payment 征税单；税金；纳税arrears (BrE) 拖欠税款◆He was ordered to pay £2 million in tax arrears.他被令缴纳 200 万英镑的拖欠税款。liability 纳税义务◆an increase in tax liability on company cars公司汽车纳税义务的增加burden 税负◆He was criticized for putting a new tax burden on the poor.他被批给穷人增加了一项新税负。base 税基◆By broadening the tax base (= making more people pay tax) the chancellor could raise more revenues.财政大臣通过扩大税基可增加税收。PREPOSITIONafter tax, before tax 税后；税前◆Profits after tax were $562 000.税后利润是 56.2 万美元。in tax 用于纳税◆Collectively, smokers pay over £15 000 a day in tax.烟民每天缴税总计超过 1.5 万英镑。tax on 对⋯征的税◆to introduce a 60% tax on alcohol对酒精类饮品开征 60% 的税PHRASESfor tax purposes 出于税收目的◆He is non-resident for tax purposes.他不是当地居民，这是为了避税。◆the rules for deciding on someone's residence status for UK tax purposes以英国税收为目的确定某人居民身份的规则the rate of tax 税率◆an increase in the basic rate of tax基本税率的提高inspector of taxes (BrE) 税务稽查员 |