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詞匯 tax
釋義 tax /taeks; taeks/ n 1 [C, U] (sum of) money (to be) paid by citizens (according to income, value of purchases, etc) to the government for public purposes: 稅; 稅額: state/local taxes; 國 (地方)稅; levy a tax on sth; 課某物之稅; direct taxes, ie on income; 直接稅(即所得稅 ): indirect taxes, eg paid when one buys goods. 間接稅(如貨物稅)。 How much income tax did you pay last year? 去年你繳了多少所得稅? He paid £50 in taxes. 他付了稅金鎊。 'tax-collector n official who collects taxes. 校務(wù)員; 收稅員 o 'tax-payer n person who pays taxes. 納稅人。 ax-'free adj a not subject to taxation. 免稅南。 b (of dividends or interest) on which tax has been deducted before distribution, (指股利或利息)已先行扣微稅金的。 2 a tax on. sth that is a burden or strain: 負(fù)擔(dān); 重負(fù): a tax on one's strength/health/patience. 對某人體力(健康,耐心)的一項負(fù)擔(dān)。 vt 1 [VP6A] put a tax(1) on; require (a person) to pay a tax: 課稅于; 抽稅; 征稅: tax luxuries/in-comes/rich and poor alike. 課征奢侈品稅(課征所得稅; 貧富同樣課稅)。 2 [VP6A] be a tax(2) on: 為:的負(fù)擔(dān)或重負(fù); 使負(fù)重荷: tax a person's patience, eg by asking him many silly questions. 使某人不勝其煩(如提出許多愚蠢的問題)。 3 [VP14] tax sb with sth, accuse him of it: 指控; 責(zé)備: tax sb with neglect of/with having neglected his work. 責(zé)備某人疏忽職守。 4 (legal) examine and decide, eg costs of a lawsuit. (法律)判定; 評定(如訴訟費用)。 taxable /-abl; -abl/ adj capable of being taxed. 可課以稅的; 應(yīng)課杭的。 taxabibity /(taeksa-'dilsti; /taekss'bilati/ n taxation /taek'seifn; taeks-'e/sn/ n [U] (system of) raising money by taxes; taxes (to be) paid: 課稅; 稅制; 征稅; 稅: reduce taxation; 減稅; grumble at high taxation. 抱怨重稅。
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