tax
Word family
Longman Dictionary of Contemporary English 5++LDOCE 5++tax1 /tæks/ ●●● S1 W1 noun 1 [countable, uncountable]PET an amount of money that you must pay to the government according to your income, property, goods etc and that is used to pay for public services 税，税款tax on a tax on fuel 燃油税 He already pays 40% tax on his income. 他的收入已经要缴40%的税了。before/after tax profits before tax of £85.9m 8,590万英镑的税前利润 → capital gains tax, → corporation tax at corporation(1), council tax, income tax, sales tax, stealth tax, VAT, PAYE COLLOCATIONSverbspay tax 交税Many people feel they are paying too much tax. 许多人觉得税负太重。raise/increase taxes (also put up taxes British English) 增税，加税He claimed the Labour Party would put up taxes. 他声称工党将增税。lower/cut/reduce taxes 减税nThere’s no point promising to cut taxes if you can’t afford it.ADJECTIVES/NOUN + taxhigh 高的Higher taxes will slow down consumer spending. 提高税收会降低消费支出。low 低的Republican voters say they want lower taxes and sensible spending cuts. 共和党选民称他们需要更低的税赋以及合理的开支削减。income tax (=tax paid on money that you earn) （个人）所得税nThe rich should pay more income tax.sales tax (=a tax on things you buy) 销售税nWe have to pay 15% sales tax on everything we buy.inheritance tax (=tax paid on money, property etc that you receive from someone when they die) 遗产税nInheritance tax applies to the total value of the deceased’s assets.a direct tax (=a tax on income) 对…征税，向…课税nThe government’s revenue comes mainly from direct taxes.nan indirect tax (=a tax on things you buy)The effect of indirect taxes is to raise the prices of goods.na flat (rate) tax (=a tax that is the same for different people or things)Corporate taxes are to be abolished and replaced by a flat rate tax.tax + NOUNthe tax rate/the rate of tax 税率The government reduced the basic rate of tax to 25p in the pound. 政府将基础税率调低至每镑25便士。tax cuts 减税He believes that big tax cuts will encourage economic growth. 他相信，大幅度减税会刺激经济增长。tax increases 增税，加税He accused the president of planning the biggest tax increases in US history. 他指责总统策划了美国历史上最大的一次增税。tax incentives (=lower taxes that encourage people to do something) 税赋优惠nWe have introduced new tax incentives for savings.a tax allowance (=an amount you can earn without paying tax on it) 免税额nCutting personal tax allowances penalizes the poor. nthe tax burden (=the amount of tax paid)The total tax burden has risen only slightly.n THESAURUStax money that you must pay to the government, especially from the money you earn, or as an additional payment when you buy somethingHow much income tax do you pay each month?The Republicans promised to reduce taxes before the last election.Consumers are angry that the tax on petrol has gone up yet again.duty a tax you pay on something you buyThe budget also sharply raised the duty on alcohol and tobacco.customs duty (=tax you pay on goods you buy and bring into the country)tariff a tax on goods coming into a country or going out of a country, especially to protect a country’s industry from cheap goods from other countriesthe import tariffs on hi-tech equipmentThe government’s tariff and trade policies came under fierce attack.levy an extra amount of money that you have to pay the government, usually as a tax, often in order to encourage people not to use or do somethingA new levy on fuel inefficient vehicles has been proposed.surcharge an amount of money that you have to pay in addition to the agreed or stated price of somethingBritish Airways will increase its fuel surcharge on all airline tickets from June 3. When you get cash at some machines, you have to pay an ATM surcharge.Examples from the Corpus
tax• I made over $600 a week, which was around $450 after tax.• He pleaded guilty to charges of fraud and tax evasion.• Clinton is already banking on the savings to make possible a $ 98 billion tax cut over five years.• proposals for an increase in taxes to pay for medical care• Employers' social security contributions were reduced by 4.3 percent from Jan. 1,1993, and income tax allowances were reduced.• The Chancellor said he would cut income tax by 2 pence in the pound.• He failed to report and pay income tax on a portion of his income.• Big business has further reduced its contributions by ingenious tax avoidance strategies.• He will advise you on the inheritance tax your estate might incur and ways in which this may be reduced.• How could the federal government make up the revenue drain that would result to avoid raising other taxes or increasing the deficit?• The city will have to raise taxes to pay for the roads.• The Republicans promised to reduce taxes before the last election.• Weber said tax reform could have been a good issue for the Republicans this year.• Sales tax in the state is 8%.• Although the tax on cigarettes has doubled in the past two years, sales are still going up.• Consumers are angry that the tax on petrol has gone up yet again.• The package will also cut the securities trading tax to 0. 21 percent from 0. 30 percent.before/after tax• Profits edged up £59,000 to £2.12m before tax.• McClellan was paid a $ 250,000 purse but netted only $ 62,920. 75 before taxes.• Wimpey's loss before tax compared with a deficit of £16.1 million in 1991.• The cost of debt is 5. 3 percent after tax.• Prudential Corporation reported that first half profit before tax rose by 46% to £249m.• Smiths Industries reported that profit before tax fell by 7% to £102.2m in the year to 1 August.• Profit before tax at Bass rose by 16.5% to £501m in the year to 30 September 1992.tax2 ●○○ verb [transitive] 1 PETto charge a tax on something 对…征税，向…课税tax something at 10%/a higher rate etc They may be taxed at a higher rate. 可能会以更高税率对他们征税。tax somebody on something The individual is taxed on the amount of dividend received. 个人的红利所得要纳税。 Cigarettes are heavily taxed in Britain. 在英国，香烟被课以重税。2. British EnglishTTPET to pay the sum of money charged each year for using a vehicle on British roads 缴纳〔车辆〕的道路使用税 → car tax, road tax3 USE somethingto make someone have to work hard or make an effort 使负重担；使费力气；使伤脑筋tax somebody’s patience/strength etc The kids are really taxing my patience today. 孩子们今天真是考验我的耐心。 It shouldn’t tax your brain too much. 这个应该不会太费脑筋。4.tax somebody with something phrasal verb formal BLAMEto complain to someone they have done something wrong 因…而责备〔某人〕，为…而谴责〔某人〕 → taxing→ See Verb tableExamples from the Corpus
tax• Company profits are currently taxed at 34%.• The rich are supposed to be taxed at a higher rate than the poor.• Forbes, who is calling for a 17 percent flat rate, would not tax dividends, interest or capital gains.• Parts of the economy need more spending in order to sustain profits, but all need to be taxed less.• There were alarming reports that retired persons on fixed incomes were on the brink of being taxed out of their homes.• No, it didn't tax your brains at all.heavily taxed• Piedmont, the most economically advanced part of the state, was also the most heavily taxed.• Under the Green crackdown, petrol-guzzling big cars would also be more heavily taxed.• The three most heavily taxed commodities are alcohol, tobacco, and the oil being extracted from the North Sea.• Gasoline is heavily taxed in Europe.• The Passport Office has been heavily taxed with a backlog of requests from the recent government closings.From Longman Business Dictionarytaxtax1 /tæks/ noun [countable, uncountable]TAX an amount of money that you must pay to the government according to your income, property, goods etc, that is used to pay for public servicesThe President said he would cut taxes for middle-income America.a government plan to raise taxes in order to reduce the budget deficittax ona tax on sales of cigarettesConsumer spending declined 0.3% in October, and after-tax income rose 0.2%. → see also separate entry for income taxTax is money that you have to pay to the government, especially from money you earn or as an additional payment when you buy something. Duty is a tax that you pay on something you buy, especially goods you have bought in another country. A tariff is a tax on goods coming into a country or going out of a country. Excise is a government tax that is charged on certain goods that are sold in the country, for example alcoholic drinks and petrol. In the UK, taxes are collected by the government department HM Revenue and Customs (HMRC), informally known as the taxman, and by the Internal Revenue Service (IRS) in the US. Public finance is the management of money collected through taxes by a local or national government. Fiscal describes things connected with government taxes, debts, and spending fiscal deficit. A taxpayer is a person or organization that pays taxes. The tax rate is the part of your income or the part of the price of something that you pay in tax People who earn $180,000 to $280,000 will see their tax rates drop to 31% from 33% this year. If you pay too much tax, you may get a tax rebate (=an amount of money that is paid back to you). When someone uses illegal ways to pay less tax, this crime is called tax evasion, but the use of legal methods to reduce a tax bill is called tax avoidance. → ad valorem tax → capital gains tax → capital tax → consumption tax → corporation tax → council tax → death tax → deferred tax → degressive tax → direct tax → discriminatory tax → estate tax → excise tax → expenditure tax → federal tax → flat tax → gift tax → goods and services tax → graduated tax → head tax → hypothecated tax → indirect tax → inheritance tax → input tax → local tax → luxury tax → multiple sales tax → output tax → payroll tax → poll tax → progressive tax → property tax → proportional tax → purchase tax → real estate tax → redistributive tax → regressive tax → road tax → sales tax → sin tax → Social Security tax → specific tax → stamp tax → state tax → transaction tax → turnover tax → unitary tax → value-added tax → wealth tax → windfall tax → withholding tax → see also earnings before interest and tax, supertax, surtaxtaxtax2 verb [transitive]TAX1to make a person or organization pay taxTraditionally, state authorities have taxed the rich far more lightly than the federal government.get/be taxed onShareholders get taxed on the dividends they receive.2tax a car/motorcycle British English to pay the sum of money charged each year for using a vehicle on British roads→ See Verb tableOrigin tax2 (1200-1300) Old French taxer “to make a judgment about, tax”, from Latin taxare “to feel, make a judgment about, blame”, from tangere; → TANGIBLEtax1 noun →COLLOCATIONS1 →n THESAURUS1tax2 verbLDOCE OnlineChinese
Business you pay Corpus an amount money of must that
tax
tax1 S1 W1 /tæks/ 
noun [uncountable and countable] an amount of money that you must pay to the government according to your income, property, goods etc and that is used to pay for public services
tax on
a tax on fuel
He already pays 40% tax on his income.
before/after tax
profits before tax of £85.9 m
⇨ capital gains tax, ⇨ corporation tax at corporation(1), ⇨ council tax, income tax, sales tax, stealth tax, VAT, PAYE
■ verbs
▪pay tax Many people feel they are paying too much tax.
▪raise/increase taxes (also put up taxes British English) He claimed the Labour Party would put up taxes.
▪lower/cut/reduce taxes There’s no point promising to cut taxes if you can’t afford it.
■ ADJECTIVES/NOUN + tax
▪high Higher taxes will slow down consumer spending.
▪low Republican voters say they want lower taxes and sensible spending cuts.
▪income tax (=tax paid on money that you earn) The rich should pay more income tax.
▪sales tax (=a tax on things you buy) We have to pay 15% sales tax on everything we buy.
▪inheritance tax (=tax paid on money, property etc that you receive from someone when they die) Inheritance tax applies to the total value of the deceased’s assets.
▪a direct tax (=a tax on income) The government’s revenue comes mainly from direct taxes.
▪an indirect tax (=a tax on things you buy) The effect of indirect taxes is to raise the prices of goods.
▪a flat (rate) tax (=a tax that is the same for different people or things) Corporate taxes are to be abolished and replaced by a flat rate tax.
■ tax + NOUN
▪the tax rate/the rate of tax The government reduced the basic rate of tax to 25p in the pound.
▪tax cuts He believes that big tax cuts will encourage economic growth.
▪tax increases He accused the president of planning the biggest tax increases in U.S. history.
▪tax incentives (=lower taxes that encourage people to do something) We have introduced new tax incentives for savings.
▪a tax allowance (=an amount you can earn without paying tax on it) Cutting personal tax allowances penalizes the poor.
▪the tax burden (=the amount of tax paid) The total tax burden has risen only slightly.
▪ tax money that you must pay to the government, especially from the money you earn, or as an additional payment when you buy something: How much income tax do you pay each month? | The Republicans promised to reduce taxes before the last election. | Consumers are angry that the tax on petrol has gone up yet again.
▪duty a tax you pay on something you buy: The budget also sharply raised the duty on alcohol and tobacco. | customs duty (=tax you pay on goods you buy and bring into the country)
▪tariff a tax on goods coming into a country or going out of a country, especially to protect a country’s industry from cheap goods from other countries: the import tariffs on hi-tech equipment | The government’s tariff and trade policies came under fierce attack.
▪levy an extra amount of money that you have to pay the government, usually as a tax, often in order to encourage people not to use or do something: A new levy on fuel inefficient vehicles has been proposed.
▪surcharge an amount of money that you have to pay in addition to the agreed or stated price of something: British Airways will increase its fuel surcharge on all airline tickets from June 3. | When you get cash at some machines, you have to pay an ATM surcharge.
tax2 verb [transitive]
tax something at 10%/a higher rate etc
They may be taxed at a higher rate.
tax somebody on something
The individual is taxed on the amount of dividend received.
Cigarettes are heavily taxed in Britain.
2. British English to pay the sum of money charged each year for using a vehicle on British roads ⇨ car tax, road tax
3. to make someone have to work hard or make an effort
tax sb’s patience/strength etc
The kids are really taxing my patience today.
It shouldn’t tax your brain too much.
⇨ taxing
tax somebody with something phrasal verb formal
to complain to someone they have done something wrong
| I |
noun [uncountable and countable] an amount of money that you must pay to the government according to your income, property, goods etc and that is used to pay for public servicestax on
before/after tax
⇨ capital gains tax, ⇨ corporation tax at corporation(1), ⇨ council tax, income tax, sales tax, stealth tax, VAT, PAYE
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verb [transitive] Date: 1200-1300
Language: Old French
Origin: taxer 'to make a judgment about, tax', from Latin taxare 'to feel, make a judgment about, blame', from tangere; ⇨ tangible
1. to charge a tax on somethingLanguage: Old French
Origin: taxer 'to make a judgment about, tax', from Latin taxare 'to feel, make a judgment about, blame', from tangere; ⇨ tangible
tax something at 10%/a higher rate etc
tax somebody on something
2. British English to pay the sum of money charged each year for using a vehicle on British roads ⇨ car tax, road tax
3. to make someone have to work hard or make an effort
tax sb’s patience/strength etc
⇨ taxing
tax somebody with something phrasal verb formal
to complain to someone they have done something wrong
tax money that you have to pay to the government so that it can pay for public services 指税、税款 ：◆ income tax 所得税 ◆ tax cuts 减税 duty a tax that you pay on things that you buy, especially those that you bring into a country 指购物税项，尤指进口货物缴纳的关税 ：◆ The company has to pay customs duties on all imports. 该公司须为所有进口货物缴纳关税。 customs tax that is paid when goods are brought in from other countries 指关税、进口税 tariff a tax that is paid on goods coming into or going out of a country, often in order to protect industry from cheap imports 指（为使国内工业免遭廉价进口商品冲击而征收的）关税 ：◆ A general tariff was imposed on foreign imports. 国外进口货物当时按普通税率征税。 rates (in Britain) a tax paid by businesses to a local authority for land and buildings that they use, and in the past also paid by anyone who owned a house 指（英国地方政府征收的）房地产税、房产税 ：◆ Business rates are very high in the city centre. 市中心的商业房产税非常高。
Patterns
(a) tax/duty/tariff/rates on sthto pay an amount of money in tax/duty/customs/ratesto pay (a) tax/duty/customs/tariff/ratesto collect taxes/duties/ratesto increase/raise/reduce taxes/duty/tariffs/ratesto cut taxes/duties/ratesto impose a tax/duty/tariffto put a tax/dutyon sth
Managing the economy 管理经济
handle/run/manage the economy管理经济 boost investment/spending/employment/growth促进投资／支出／就业／增长速度 stimulate demand/the economy/industry刺激需求／经济／工业 cut/reduce investment/spending/borrowing削减投资／支出／借贷 reduce/curb/control/keep down inflation减少／遏制通货膨胀 create/fuel growth/demand/a boom/a bubble创造／刺激增长／需求／繁荣／泡沫 encourage/foster/promote/stimulate/stifle innovation/competition鼓励／促进／刺激／抑制创新／竞争 encourage/work with/compete with the private sector鼓励私营部门；与私营部门合作／竞争 increase/boost/promote US/agricultural exports增加／促进美国／农业出口 ban/restrict/block cheap/foreign imports禁止／限制／阻止廉价／国外进口产品 the economy grows/expands/shrinks/contracts/slows (down)/recovers/improves/is booming 经济增长／扩张／收缩／萎缩／放缓／复苏／改善／繁荣 enjoy an economic/housing/property boom享受经济／住房／房地产的繁荣期
Economic problems 经济问题
push up/drive up prices/costs/inflation抬高价格／成本；加剧通货膨胀 damage/hurt/destroy industry/the economy破坏工业／经济 cause/lead to/go into/avoid/escape recession引起／导致／进入／避开经济衰退 experience/suffer a recession/downturn经历／遭受经济衰退 fight/combat inflation/deflation/unemployment抵抗通货膨胀／通货紧缩／失业 cause/create inflation/poverty/unemployment导致／造成通货膨胀／贫穷／失业 create/burst a housing/stock market bubble造成／引爆住房／股票市场泡沫 cause/trigger a stock market crash/the collapse of the banking system引起股市崩盘／银行系统崩溃 face/be plunged into a financial/an economic crisis面临／陷入财政／经济危机 be caught in/experience cycles of boom and bust陷入／经历周期性繁荣与萧条
Public finance 公共财政
cut/reduce/slash/increase/double the defence/( defense/education/aid budgetespecially
削减／大幅削减／增加／加倍国防／教育／援助预算 increase/boost/slash/cut public spending增加／大幅削减／削减公共支出 increase/put up/raise/cut/lower/reduce taxes提高／降低税收 raise/cut/lower/reduce interest rates提高／降低利率 ease/loosen/tighten monetary policy放宽／收紧货币政策 balance the (state/federal) budget平衡（州／联邦）预算 achieve/maintain a balanced budget达到／保持预算平衡 run a ($4 trillion) budget deficit/surplus有（4 万亿美元的）预算赤字／盈余
