tax 1 S1 W1 / tæks / 名词

[可数和不可数名词] 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

COLLOCATIONS

动词

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.

THESAURUS

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.