税

A payment exacted for a special purpose; an impost or a levy.

税为某一特定目的征收的费用；税或征税

Whether they bear the name vat tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.

无论背上增值税、销售税、人头税，税，税款，海关计酬、单位、邮票、或其它什么名字，但一切仍是直接税或间接税。

Others include luxury tax, inheritance tax, and corporate income tax.

其他包括奢侈税，继承税和企业所得税。

Hoxby, Caroline Minter, Is There an Equity-Efficiency Trade-Off in School Finance Tiebout and a Theory of the Local Public Goods Producer, NBER Working Paper 5265, 1995;Peltzman, Sam, The Political Economy of the Decline of American Public Education, Journal of Law and Economics,

Tibout的公共品提供和地方政府竞争的模型中，政府的税收是人头税，而中国的地方政府获得的收入所得税本质上也是人头税，这些税收支持了地方的教育财政，因此，Tibout模型的基本结论也同样适用于中国。

There s only one kind of tax that would please everybody--one that nob ody but the other guy has to pay.

Earl Wilson 只有一种税受大家欢迎，那就是除了别人以外谁也不必交的税。

However for the purpose of Chapter 3 withholding you may still be treated as a nonresident alien.

如果你们做了选择，你和你的配偶被等视为居民，在一整税务年里，作联邦收入报税和工资的联邦税预扣。

Worse, organised retailers must leap over as many as 33 regulatory hurdles, from signboard licences to anti-hoarding measures, before they open their doors. If they want to move goods out of some states, they must pay an exit tax. If they want to bring goods into others, they must pay an entry tax. Sometimes they must pay taxes, called octroi , even to move goods within a state.

对于组织零售者来说，更麻烦的地方在于单单是想敲开政府大门就需要逐一通过33道立法障碍，从招牌执照的申请到反囤积法案；跨省的货物运输需要支付额外的出省税、入省税；有时候甚至是在省内运输都要支付一种叫做Octroi的税金。

This paper thinks that the mulberry tax in Jin dynasty derived from the mulberry tax system of Liao dynasty.

金代在继承辽宋桑税制度的同时，也进一步发展了自己的桑税制度。

This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.

按照资产负债观的收益理念，会计收益与应税收益之间的差异表现为资产、负债的账面价值与其计税基础之间的差异——暂时性差异。

This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference based on revenue-expense view.

其中，应纳税暂时性差异在未来期间转回时将调增转回期间的应税所得，而可抵扣暂时性差异则调减转回期间的应税所得。从资产角度分析，一项资产的确认意味着该资产的账面价值在未来期间将以流入企业经济利益的形式收回。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。