taxation

释义

tax + -ation（行为/过程）= 评定并征收税款的整套行为与制度。tax 是一笔税，taxation 是征收它们的整个机制。

常用搭配

• 1.taxation system税收制度
• 2.corporate taxation企业税
• 3.progressive taxation累进税制
• 4.double taxation双重征税

例句

• 1.

  The party promised lower taxation for small businesses.

  该党承诺为小企业降低税负。

• 2.

  Double taxation occurs when income is taxed in two countries.

  当收入在两个国家都被征税时，就出现了双重征税。

• 3.

  Fair taxation is at the heart of the budget debate.

  公平征税是这场预算辩论的核心。