1N-UNCOUNT 征税;课税;税制Taxation is the system by which a government takes money from people and spends it on things such as education, health, and defence. 征税;课税;税制
2N-UNCOUNT 税;税额;税款Taxation is the amount of money that people have to pay in taxes. 税;税额;税款
ADJECTIVE | ... OF TAXATION | VERB + TAXATION | TAXATION + NOUN | PREPOSITION | PHRASESADJECTIVE➤excessive, heavy, high過度徵稅;重稅◇the heavy taxation on smokers and drinkers對吸煙者和飲酒者徵收的重稅➤low低稅▸➤direct, indirect直接稅;間接稅▸➤progressive, redistributive累進稅;再分配稅▸➤double雙重徵稅◇the proposal to eliminate the double taxation of dividends消除對紅利進行雙重徵稅的提議➤corporate, income, property公司稅;所得稅;財產稅◇changes in corporate taxation公司稅的變化➤general, personal (both especially BrE) 一般稅;個人稅➤federal, local, state聯邦稅;地方稅;州稅... OF TAXATION➤level, rate稅收水平;稅率◇a promise to reduce the overall level of taxation全面降低稅收水平的承諾VERB + TAXATION➤levy徵稅◇the inability to levy sufficient taxation to meet the costs of government稅收不足以滿足政府的開支需要➤increase, raise增稅;加稅◇If the government raises direct taxation, it will lose votes.政府提高直接稅會失去選票。➤cut, reduce減稅;降稅▸➤eliminate (especially BrE) 取消稅收▸➤avoid避稅▸➤be exempt from免稅◇Any profits made are totally exempt from taxation.所獲利潤完全免稅。TAXATION + NOUN➤policy, system稅收政策/制度PREPOSITION➤after taxation, before taxation (BrE) 稅後;稅前◇The loss before taxation was £2.7 million.稅前損失為 270 萬英鎊。➤from taxation來自稅收◇The hospital was funded from taxation.這家醫院的資金來自稅收。➤out of taxation, through taxation通過稅收◇the power to raise funds through taxation通過稅收籌集資金的權力➤taxation on對⋯徵的稅◇increased taxation on oil companies對石油公司的增稅PHRASES➤the burden of taxation納稅負擔◇The party's policy is to reduce the burden of taxation on the poor.該黨的政策是減輕窮人的納稅負擔。➤a form of taxation稅收形式◇The charge was seen as just another form of taxation.這項收費被視為另一種形式的稅收。➤for taxation purposes (especially BrE) 為稅務目的◇They were treated as a married couple for taxation purposes.計算稅額時他們被視同已婚夫婦。