tax

出处：按学科分类—经济 上海科学技术文献出版社《英汉金融新词库》第305页（4115字）

【释义】：

n．税，税款，税金v．对…征税

◇tax on征税

‖pollution tax污染税tax abatement减税tax accountant税务会计tax accrual应计税金tax accrued应收税tax affairs cost税务成本tax agent税务代理人tax allocation税款分配tax already paid已纳税款tax amount payable应纳税额tax-anticipation warrant抵税证书tax appraiser税收查征人tax auditing税务审计tax authority税务机关tax avoidance避税tax base税基tax-based income依据所得纳税tax basis课税基础，课税标准tax bearer纳税人tax-bearing税收负担tax bill征税单tax bond抵税公债tax bracket税级tax burden ration税负率tax bureau税务局tax category税种 tax certificate纳税证明tax clause税收条款tax collection征税tax collection office税款稽征处tax collector收税员tax credit ability纳税能力tax cut减税tax day纳税日 tax declaration报税单tax deferral延期纳税tax demand核定税款tax differences征税差别tax disc纳税证tax discrimination纳税差别tax dodge逃税，漏税tax dodger偷税人，逃税人tax due应付税金tax equalization account税金平准账户tax evasion偷税漏税taxexempt adj．免税的tax-exempt bond免税公债tax-exempt export免税出口tax-exempt import免税进口(货物)tax-exempt income免税收入tax-exempt interest免税利息tax-exempt item免税项目tax-exempt securities免税证券tax exemption certificate免税证tax exemption system免税制度tax farming包税制tax fine税务(收)罚款tax form纳税申请表格tax-free adj．免税的tax-free allowance免税津贴tax-free bond免税公债tax-free distribution免税分配额tax-free exchange免税资产交换tax-free income免税所得tax-free reserve fund免税准备基金tax-free trade zone免税贸易区tax-free transaction免税交易taxfree transfer免税资产转让tax fund税源tax gatherer税务员tax holiday免税期tax in kind实物税tax-included price含税价tax income征收所得税tax indexation税收指数化tax invoice纳税单据tax item税目tax law税法 tax lease课税租赁tax liability纳税义务tax limit课税限额tax-loading负担税收tax loopholes漏税tax loss税收损失tax-loss benefit亏损税款抵免tax-loss carry back赋税亏损退算taxloss carry foward赋税亏损结转taxminimization税款合理减少tax obligatfion纳税义务tax offset税收抵消tax on added value增值税tax on aggregate income综合所得税tax on agriculture农业税tax on artificial person法人税tax on business营业税tax on business income营业收入税tax on capital资产税tax on consumption消费税tax on corporate net income公司净收入税tax on cost原价税，成本税tax on deed契税tax on dividend股息税tax on gifts赠与税tax on house房产税tax on income所得税tax on industry and commerce returns工商业所得税tax on land地税tax on net basis按净额征税tax on net income净所得税tax on net profit basis按净利润额征税tax on personal income个人所得税tax on profit利润所得税tax on property财产税tax on transaction交易税tax on value added增值税taxpaid cost完税成本tax paid in kind实物税tax paper纳税通知书tax payable应付税款tax payable account应付税款账户tax payer纳税人taxpayer of personal income tax所得税纳税人tax payment纳税tax payment by selfassessment自估申报纳税tax payment date纳税日期tax payment on overdue补税tax payment receipt纳税凭证tax personnel税务人员tax police税务警察tax policy税收政策tax prepayment预付税金tax price课税价格tax privilege税收优惠tax rate税率tax rate structure税率结构tax rate table税率表tax ratio税率tax rebate减税tax recapture追收税款tax receipt税单，税票tax receivable应收税款tax receivable refund应收税金退款tax receiver税务员tax refund退税tax refund rate退税率tax refund receivable应收税金退款tax registration税务登记tax regulation税收条例tax reimbursement退税tax return税单tax revenue税收tax revenue audit税收审计tax revenue collection税收征收tax revenue fund税收资金tax revenue source税源tax roll税单tax saving节税tax schedule税率表tax seal税印tax sheltered account免税账户tax slash减税tax-spared loan利息免税的贷款tax-sparing税收减免tax-sparing credit免税信贷tax stamp纳税印花tax structure税收结构tax table税率表tax unique单值税收tax unit纳税单位tax value课税价格tax withholding代扣税金tax withholding certificate税收预提证明tax write off税收冲销tax year纳税年度the persona income tax个人收益税，个人所得税the U．K．income tax system英国所得税制the withholding income tax return扣缴所得税报告taxes collected in advance预收税款taxes paid in advance预付税款taxes receivable应收税款taxability n．赋税能力taxable adj．应征税的taxable amount应税金额taxable assets应税财产taxable base应税基数taxable capacity纳税能力taxable ceiling应税限度taxable distribution应税分配额taxable dividend应税股息taxable earnings应纳税收入taxable entity应纳税单位taxable goods应税物品taxable income应纳税收入taxable item应税项目taxable of dividend income应纳税股息收益taxable person应纳税人taxable profit应纳税利润taxable property应税财产taxable unit应纳税单位taxable year应税年度taxation n．纳税，税收课征taxation at the source从源课税taxation audit税务审计taxation item税目taxation of income所得税taxation of interest利息税taxation of profit利税taxation schedule收税一览表taxation separate assessment单独付税taxation system税制taxation theory税收理论taxation violation税收违法行为the taxation bureau税务局