一、详细释义：


n.

税金；重负 [U,C]


例句：

The Inland Revenue is responsible for collecting income tax.

税务局负责徵收所得税。


例句：

They are calling for large spending cuts and tax increases.

他们呼吁大幅度削减开支并提高税收。


v.

向…课税 [T]


例句：

A government can tax its citizen directly, and it can tax the property they own.

政府可以直接向公民课税，也可以对他们的财产课税。


例句：

The British government taxes tobacco and alcoholic drinks heavily.

英国政府税收烟草和酒精饮料课以重税。


使负重担 [T]


例句：

Overcrowding has taxed the city's ability to deal with waste.

人口过多使得城市的垃圾处理能力达到了极限。


例句：

These dilemmas would tax the best of statesmen.

这些进退两难的局面对一流的政治家也是个考验。


责备，谴责 [T]


例句：

The teacher taxed him with having neglected his work.

老师批评他荒废了学业。


例句：

The chairman taxed him for his constant lateness.

主席指责他经常迟到。


二、词义辨析：


tax,impose,assess

这些动词均有“征税”之意。 tax普通用词，指用各种不同方法向个人或单位征收所得税、房地产税等各种税款。侧重实际征收金钱。 impose指在决定个别案件中的处罚或罚款，尤指政府征收某种税收的决定。 assess指一般情况下，征收房地产税、罚款或其它费用。


三、相关短语：


nuisance tax

n. 小额消费品税


poll tax

人头税


sales tax

n. 营业税


stamp tax

n.<美>印花税


tax evasion

n. 逃税，漏税


tax shelter

纳税隐蔽所(指公司、个人等把收入重新投资于某些用途从而避免缴纳该部分收入所得税的方法) 减免所得税合法手段 英英解释: 名词 tax shelter: a way of organizing business to reduce the taxes it must pay on current earnings 同义词：shelter


value-added tax

n.(商品)增值税


withholding tax

n.<美>代扣所得税


tax collector

n.税务人员


capital gains tax

资本收益税，资本增值税 证券所得税


direct tax

n.直接税(如所得税)


estate tax

<英> 房地产遗产税


四、参考例句：


Tax preparers

报税员


Tax cheats have declined.

偷税逃税事件已有所减少。


This tax should be abolished.

这种税应该取消。


Tax revenues increased last year.

去年税收增加了。


He was arrested for tax evasion.

他因为逃税而被捕。


He was scourged for tax evasion.

他因逃税受到严惩。


It is more like a tax collector.

它更像是一个收税员。


There are tax incentives to encourage saving.

有税收激励政策鼓励人们进行储蓄。


What do you earn, net of tax?

你完税后净得多少?


There was uproar over the tax increase.

增税引起了一片怨声。