一、詳細(xì)釋義：


n.

稅金；重負(fù) [U,C]


例句：

The Inland Revenue is responsible for collecting income tax.

稅務(wù)局負(fù)責(zé)徵收所得稅。


例句：

They are calling for large spending cuts and tax increases.

他們呼吁大幅度削減開支并提高稅收。


v.

向…課稅 [T]


例句：

A government can tax its citizen directly, and it can tax the property they own.

政府可以直接向公民課稅，也可以對他們的財(cái)產(chǎn)課稅。


例句：

The British government taxes tobacco and alcoholic drinks heavily.

英國政府稅收煙草和酒精飲料課以重稅。


使負(fù)重?fù)?dān) [T]


例句：

Overcrowding has taxed the city's ability to deal with waste.

人口過多使得城市的垃圾處理能力達(dá)到了極限。


例句：

These dilemmas would tax the best of statesmen.

這些進(jìn)退兩難的局面對一流的政治家也是個考驗(yàn)。


責(zé)備，譴責(zé) [T]


例句：

The teacher taxed him with having neglected his work.

老師批評他荒廢了學(xué)業(yè)。


例句：

The chairman taxed him for his constant lateness.

主席指責(zé)他經(jīng)常遲到。


二、詞義辨析：


tax,impose,assess

這些動詞均有“征稅”之意。 tax普通用詞，指用各種不同方法向個人或單位征收所得稅、房地產(chǎn)稅等各種稅款。側(cè)重實(shí)際征收金錢。 impose指在決定個別案件中的處罰或罰款，尤指政府征收某種稅收的決定。 assess指一般情況下，征收房地產(chǎn)稅、罰款或其它費(fèi)用。


三、相關(guān)短語：


nuisance tax

n. 小額消費(fèi)品稅


poll tax

人頭稅


sales tax

n. 營業(yè)稅


stamp tax

n.<美>印花稅


tax evasion

n. 逃稅，漏稅


tax shelter

納稅隱蔽所(指公司、個人等把收入重新投資于某些用途從而避免繳納該部分收入所得稅的方法) 減免所得稅合法手段 英英解釋: 名詞 tax shelter: a way of organizing business to reduce the taxes it must pay on current earnings 同義詞：shelter


value-added tax

n.(商品)增值稅


withholding tax

n.<美>代扣所得稅


tax collector

n.稅務(wù)人員


capital gains tax

資本收益稅，資本增值稅 證券所得稅


direct tax

n.直接稅(如所得稅)


estate tax

<英> 房地產(chǎn)遺產(chǎn)稅


四、參考例句：


Tax preparers

報稅員


Tax cheats have declined.

偷稅逃稅事件已有所減少。


This tax should be abolished.

這種稅應(yīng)該取消。


Tax revenues increased last year.

去年稅收增加了。


He was arrested for tax evasion.

他因?yàn)樘佣惗徊丁?/p>

He was scourged for tax evasion.

他因逃稅受到嚴(yán)懲。


It is more like a tax collector.

它更像是一個收稅員。


There are tax incentives to encourage saving.

有稅收激勵政策鼓勵人們進(jìn)行儲蓄。


What do you earn, net of tax?

你完稅后凈得多少?


There was uproar over the tax increase.

增稅引起了一片怨聲。