| Chinese | English |
| 二氧化碳税 | carbon dioxide tax Compulsory charges levied on fuels to reduce the output of carbon dioxide (CO2), which is a colourless and odourless gas substance that is incombustible (强制征收的燃料费，用来降低二氧化碳(CO2)的排放，该气体是一种无色无味不可燃烧的气体。) |
| 共同关税政策 | common tariff policy A course of action adopted and pursued by member countries, in which it is agreed to impose a system of duties or tax charges on imports from non-member countries (会员国采用或进行的行动方针，同意对非会员国的进口商品征收关税或税款的收费制度。) |
| 关税 | tariff A classified list or scale of charges made in any private or public business (分类名单或任何私人或公共事务提出指控的规模。) |
| 关税 | customs Duties charged upon commodities on their importation into, or exportation out of, a country (一国对商品进出口所征收的费用。) |
| 关税表 | customs tariff An official list or schedule setting forth the duties imposed by a government on imported or exported goods (指政府针对进出口商品进行征税所设立的官方清单或计划表。) |
| 噪声排放税 | noise emission levy A mandatory sum of money levied by government upon producers of disturbing, harmful or unwanted sounds, frequently in the transportation or construction industries, to encourage reduction of sound levels (政府对产生令人不安的、有害的或不需要的声音的生产者强制征收的款项，常发生在运输或建造业，以鼓励声音水平下降。) |
| 土地税 | land tax Property tax. A tax laid upon the legal or beneficial owner of real property, and apportioned upon the assessed value of his land (财产税。法定或实益拥有人为其不动产缴纳的税务，同时该税务依赖于土地的评估价值。) |
| 奖励税 | incentive tax |
| 征税 | taxation The act or result of a government requiring money for its support or for specific facilities or services (政府需要资金为扶持或特定设施或服务的行为或结果。) |
| 所得税 | income tax A tax on the annual profits arising from property, business pursuits, professions, trades or offices (对来自财产、商业从事、职业、贸易或营业的年利润所征收的一种税。) |
| 流通税 | negotiable charge |
| 消费税 | tax on consumption A sum of money demanded from businesses by a government, usually based on a percentage of total sales of select goods and services, and generally passed on to consumers with each individual purchase (政府要求企业的一笔钱，通常基于对选择商品和服务销售总额的百分比，且通常转嫁到消费者的每一个人购买中。) |
| 消费税 | excise |
| 版税 | royalty Compensation for the use of a person's property, based on an agreed percentage of the income arising from its use (对使用个人财产的补偿，补偿基于对使用它所获得的收益的比例来协定。) |
| 特别税 | exceptional tax Compulsory charges levied by a government unit in special or unique instances for the purpose of raising revenue to pay for services or improvements for the general public benefit (政府在特殊情况下的强制收费，提高税收来支付服务或改善为广大市民利益的目的。) |
| 环境税 | environmental taxes An amount of money demanded by a government to finance clean-up, prevention, reduction, enforcement or educational efforts intended to promote ecological integrity and the conservation of natural resources (为了支持改善生态完整性和自然资源的保护，政府展开资金清理、防范、减少、加强或者教育投入等措施而征收的资金。) |
| 环境税 | environmental tax (为了支持改善生态完整性和自然资源的保护，政府展开资金清理、防范、减少、加强或者教育投入等措施而征收的资金。) |
| 税制 | tax system A co-ordinated body of methods or plan of procedures for levying compulsory charges for the purpose of raising revenue (一个为增加收入而强制收费的方法或程序计划的统筹机构。) |
| 税差 | tax differentiation |
| 税收 | tax An amount of money demanded by a government for its support or for specific facilities or services, most frequently levied upon income, property or sales (政府需求的一定数额的经费，为扶持或特定设施或服务，最常见的对收入财产或者销售所得进行征收。) |
| 税收政策 | taxation policy The use of government tax and spending policies to achieve desired macroeconomic goals. Accordingly, they involve discretionary efforts to adjust governmental tax and spending to induce changes in economic incentives and, hence, to stabilize fluctuations in aggregate demand (政府的税收和支出政策，以达到理想的宏观经济目标。因此，它们努力酌情调整税收和政府开支，导致经济刺激的变化，以稳定总需求的波动。) |
| 税款 | levy A ratable portion of the produce of the property and labor of the individual citizens, taken by the nation, in the exercise of its sovereign rights, for the support of government, for the administration of the laws, and as the means for continuing in operation the various legitimate functions of the state (应课税的那部分财产和城镇居民个人劳力，将由国家通过行使征收，用于政府的维持、法律的执行，并成为国家持续运作其各项合法的国家职能的途径。) |
| 税法 | tax law A binding rule or body of rules prescribed by a government stipulating the sum of money and manner of collection it demands for governmental support, facilities and services, usually levied upon income, property, sales or other financial resources (由政府指定的一个具有约束力的规则或规定，规定对金钱以收集的方式以满足政府机构的扶持、设施和服务，通常是征收收入、财产、销售或其它金融资源。) |
| 补偿税 | compensatory tax Compulsory charge levied by a government for the purpose of redressing or countervailing economic disparity (政府为调整或抵消经济差异，而强制征收的税收。) |
| 课税 | taxation The act or result of a government requiring money for its support or for specific facilities or services |
| 资产税 | tax on capital A government imposed levy on the wealth or assets gained by an individual, firm, or corporation for the purpose of raising revenue to pay for services or improvements for the general public benefit (政府实行征收或个人、公司或企业获得的资产或财富，为提高税收来支付服务或改善广大市民利益的目的。) |
