| English | Chinese |
| 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 | 二氧化碳税 (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。) |
| compensatory tax Compulsory charge levied by a government for the purpose of redressing or countervailing economic disparity | 补偿税 (政府为调整或抵消经济差异，而强制征收的税收。) |
| environmental tax | 环境税 (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。) |
| 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 | 环境税 (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。) |
| 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 | 特别税 (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。) |
| incentive tax | 奖励税 |
| income tax A tax on the annual profits arising from property, business pursuits, professions, trades or offices | 所得税 (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。) |
| 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 | 土地税 (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。) |
| tax differentiation | 税差 |
| 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 | 税法 (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。) |
| 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 | 资产税 (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。) |
| 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 | 消费税 (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。) |
| tax system A co-ordinated body of methods or plan of procedures for levying compulsory charges for the purpose of raising revenue | 税制 (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。) |
