[] the amount of tax that a company or person must pay 应纳税额◆The company now faces a $1.5 billion tax liability. 这家公司目前面临着 15 亿元的应纳税额。◆I needed advice on how to minimize my tax liabilities. 我需要有人在如果尽量减少纳税方面给我提些建议。
[, ]the fact of having to pay tax on sth 纳税义务◆No tax liability arose from the sale of the company. 出售公司不会产生纳税义务。