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n 稅，稅額 (percentage of a person's income or of the price of goods，etc taken by the government to help pay for the running of the state)[C，U]：excise/luxury/inheritance/excess profit/state/county/income/property/sales/value-added～貨物(或執(zhí)照)/奢侈品/遺產(chǎn)/超額利潤/國/地方/所得/財(cái)產(chǎn)/營業(yè)/增值稅;direct/indirect～所得/消費(fèi)稅;levy a～on tobacco/salt 征收煙草/鹽稅;～evasion/system 逃稅/稅務(wù)系統(tǒng);～haven 低稅制的國家;Half of my wages go in～. 我工資的一半都納了稅。increase～es 增加稅收;paid over ￡1000 in～es last year 去年支付了1000英鎊的稅款;〖同〗duty，tariff;

a tax on sth 對……的一項(xiàng)負(fù)擔(dān)：a～on one's health/one's patience/one's strength/one's nerves 對自己的健康/耐心/體力/神經(jīng)的一項(xiàng)負(fù)擔(dān);

vt (1)要求……付稅;征稅;課稅 (place a tax on)[T+n]：～income/luxuries 征所得/奢侈品稅;～rich and poor alike 對貧富同樣征稅;～cigarettes/tobacco/alcoholic drinks heavily對香煙/煙草/酒課重稅;The government does not～certain private foundations. 政府對某些基金會(huì)提供的個(gè)人獎(jiǎng)學(xué)金不征稅。

(2)使負(fù)擔(dān)沉重;使竭盡(make difficult or excessive demands upon)[T+n]：～one's strength/one's patience/one's courage 費(fèi)盡氣力/耗盡耐心/極需勇氣;Tremendous populations～the land that supports them. 過多的人口使供養(yǎng)他們的土地受到沉重壓力。His constant requests for help～our goodwill. 他不斷請求幫助使我們的善意之心感到沉重壓力。Such stupid questions～my patience. 這樣沒頭沒腦的問題使我感到厭煩。Such a long journey would be too～ing for my old uncle. 旅途那么遙遠(yuǎn)恐怕伯父會(huì)吃不消。Reading in a poor light～es the eye. 在燈光暗的地方看書眼睛吃不消?！纪絙urden，exhaust;

(3)付……稅(require a tax from)[T+n]：The car is～ed until July. 這輛汽車的稅款已繳到7月份?！?strong>one's/sb's brain(s) 使絞盡腦汁做;～sb with dishonesty/having told a lie/having neglected his work/laziness/failure to appear on the day appointed 指責(zé)某人不誠實(shí)/說謊/玩忽職守/懶惰/失約;

→′taxable adj 可征稅的;應(yīng)征稅的;′taxing adj 使疲勞的，負(fù)擔(dān)很重的;?tax′ation n 征稅，納稅，稅制;?tax-de′ductible adj(指開支項(xiàng)目)在計(jì)算所得稅時(shí)可以扣除的;?tax-′free adj 免稅的;′taxman n 收稅員;the ′taxman 政府稅務(wù)部門;′taxpayer 納稅人;′tax return 個(gè)人收入的申報(bào)