| 单词 | taxation |
| 释义 | taxation A levy on individuals or corporate bodies by central or local government in order to finance the expenditure of that government and also as a means of implementing its fiscal policy. Payments for specific services rendered to or for the payer are not regarded as taxation. In the UK, an individual's income is taxed by means of an income tax (see also PAYE), while corporations pay a corporation tax. Increases in individual wealth are taxed by means of capital gains tax and by inheritance tax. See also: |
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