tax, tariff, customs, duty, excise等税务相关词汇辨析

tax, tariff, customs, duty, excise等税务相关词汇辨析

1.tax

tax 泛指各种税,征税 to levy tax ; 减税:cut/reduce/lower tax

 

常用搭配:

income tax 所得税

sales tax (=a tax on things you buy)销售税

inheritance tax 遗产税

direct tax (=a tax on income)直接税

indirect tax 间接税

a flat (rate) tax (=a tax that is the same for different people or things)统一税率税

VAT(value-added tax) 增值税

 

taxation 税制

multiple taxation双重税制

taxation bureau税务局

 

2. tariff

tariff /ˈtærɪf/ (政府对进口货物征收的) 关税

 

常用搭配:

→ ad valorem tariff 从价税

→ compound tariff 复合关税

→ customs tariff 海关关税

→ discriminating tariff 差别关税

→ import tariff 进口关税

→ multiple tariff 多重关税

→ protective tariff 保护性关税

→ punitive tariff 惩罚性关税

→ retaliatory tariff 报复性关税

→ revenue tariff 财政关税

 

→ tariff barriers 关税壁垒

→ tariff exemption 关税豁免

 

3. duty

duty,指购物税项,尤指进口货物交纳的关税。

 

关税,可以由duty,customs和tariff 表示,customs偏中性,tariff则有点突出关税之保护性,如关税壁垒(tariff barriers)

 

常用搭配:

→ ad valorem duty 从价税

→ countervailing duty 反补贴税

→ customs duty 关税

→ death duties 遗产税

→ discriminating duty 差别税

→ estate duty 遗产税

→ excise duty 消费税

→ export duty 出口关税

→ import duty 进口税

→ specific duty 从量税

→ stamp duty 印花税

→ duty-free shop 免税店

 

4. customs

customs 指关税、进口税,也可指(政府部门)海关

 

常用搭配

to pay customs on sth 为某物缴纳关税

customs duty/duties 进口税

a customs officer 海关官员

 

5. excise

excise指国内货物税;消费税。

 

excise duty/tax 消费税

vehicle excise 机动车消费税

an excise officer (= an official whose job is to collect excise ) 国内消费税务官

 

6. levy

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

levy 指征税额;如:annual levy 年税;levy 还可指为了鼓励人们不要使用或做某事而征收的税种

例如:A new levy on fuel inefficient vehicles has been proposed.有人提议对燃油效率低的车辆征收一项新税。

 

问题:用duty﹑customs﹑tariff﹑levy还是excise?

以上各词均指货品税。excise指国内货品税;customs指进口货品税;tariff指常为使国内工业免遭廉价进口商品的冲击,对进出口商品征收的关税;duty较笼统,指进口货品税或国内货品税均可;levy在这组词中最笼统,可指任何种类的税或收费。

These are all words for taxes on goods. Excise is for goods sold within a country. Customs is for goods brought into a country. Tariffs are on goods going into or coming out of a country, often in order to protect industry from cheap imports. Duty is more general and can be a customs or excise tax. Levy is the most general of all and can be any sort of tax or charge.

 

以上词汇常用搭配

● (a) tax / duty / tariff / levy / excise on sth对某物征税/征收关税/消费税

● to pay (a) tax / duty / customs / tariff / levy / excise 缴税

● to collect taxes / duties 证税

● to increase / raise / reduce (a) tax / duty / customs / tariff / levy / excise 增加税收

● to impose (a) tax / duty / tariff / levy征税

● to cut taxes / duties 减税

● to put (a) tax / duty / tariff on sth对...征税

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