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IELTS BNC: 3075 COCA: 9627
taxation

noun

ADJECTIVE | ... OF TAXATION | VERB + TAXATION | TAXATION + NOUN | PREPOSITION | PHRASES ADJECTIVE➤excessive, heavy, high過度徵稅；重稅◇the heavy taxation on smokers and drinkers對吸煙者和飲酒者徵收的重稅➤low低稅▸➤direct, indirect直接稅；間接稅▸➤progressive, redistributive累進稅；再分配稅▸➤double雙重徵稅◇the proposal to eliminate the double taxation of dividends消除對紅利進行雙重徵稅的提議➤corporate, income, property公司稅；所得稅；財產稅◇changes in corporate taxation公司稅的變化➤general, personal (both especially BrE) 一般稅；個人稅➤federal, local, state聯邦稅；地方稅；州稅... OF TAXATION➤level, rate稅收水平；稅率◇a promise to reduce the overall level of taxation全面降低稅收水平的承諾VERB + TAXATION➤levy徵稅◇the inability to levy sufficient taxation to meet the costs of government稅收不足以滿足政府的開支需要➤increase, raise增稅；加稅◇If the government raises direct taxation, it will lose votes.政府提高直接稅會失去選票。➤cut, reduce減稅；降稅▸➤eliminate (especially BrE) 取消稅收▸➤avoid避稅▸➤be exempt from免稅◇Any profits made are totally exempt from taxation.所獲利潤完全免稅。TAXATION + NOUN➤policy, system稅收政策／制度PREPOSITION➤after taxation, before taxation (BrE) 稅後；稅前◇The loss before taxation was £2.7 million.稅前損失為 270 萬英鎊。➤from taxation來自稅收◇The hospital was funded from taxation.這家醫院的資金來自稅收。➤out of taxation, through taxation通過稅收◇the power to raise funds through taxation通過稅收籌集資金的權力➤taxation on對⋯徵的稅◇increased taxation on oil companies對石油公司的增稅PHRASES➤the burden of taxation納稅負擔◇The party's policy is to reduce the burden of taxation on the poor.該黨的政策是減輕窮人的納稅負擔。➤a form of taxation稅收形式◇The charge was seen as just another form of taxation.這項收費被視為另一種形式的稅收。➤for taxation purposes (especially BrE) 為稅務目的◇They were treated as a married couple for taxation purposes.計算稅額時他們被視同已婚夫婦。

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