n 税，税额 (percentage of a person's income or of the price of goods，etc taken by the government to help pay for the running of the state)[C，U]：excise/luxury/inheritance/excess profit/state/county/income/property/sales/value-added～货物(或执照)/奢侈品/遗产/超额利润/国/地方/所得/财产/营业/增值税;direct/indirect～所得/消费税;levy a～on tobacco/salt 征收烟草/盐税;～evasion/system 逃税/税务系统;～haven 低税制的国家;Half of my wages go in～. 我工资的一半都纳了税。increase～es 增加税收;paid over ￡1000 in～es last year 去年支付了1000英镑的税款;〖同〗duty，tariff;

a tax on sth 对……的一项负担：a～on one's health/one's patience/one's strength/one's nerves 对自己的健康/耐心/体力/神经的一项负担;

vt (1)要求……付税;征税;课税 (place a tax on)[T+n]：～income/luxuries 征所得/奢侈品税;～rich and poor alike 对贫富同样征税;～cigarettes/tobacco/alcoholic drinks heavily对香烟/烟草/酒课重税;The government does not～certain private foundations. 政府对某些基金会提供的个人奖学金不征税。

(2)使负担沉重;使竭尽(make difficult or excessive demands upon)[T+n]：～one's strength/one's patience/one's courage 费尽气力/耗尽耐心/极需勇气;Tremendous populations～the land that supports them. 过多的人口使供养他们的土地受到沉重压力。His constant requests for help～our goodwill. 他不断请求帮助使我们的善意之心感到沉重压力。Such stupid questions～my patience. 这样没头没脑的问题使我感到厌烦。Such a long journey would be too～ing for my old uncle. 旅途那么遥远恐怕伯父会吃不消。Reading in a poor light～es the eye. 在灯光暗的地方看书眼睛吃不消。〖同〗burden，exhaust;

(3)付……税(require a tax from)[T+n]：The car is～ed until July. 这辆汽车的税款已缴到7月份。～one's/sb's brain(s) 使绞尽脑汁做;～sb with dishonesty/having told a lie/having neglected his work/laziness/failure to appear on the day appointed 指责某人不诚实/说谎/玩忽职守/懒惰/失约;

→′taxable adj 可征税的;应征税的;′taxing adj 使疲劳的，负担很重的;͵tax′ation n 征税，纳税，税制;͵tax-de′ductible adj(指开支项目)在计算所得税时可以扣除的;͵tax-′free adj 免税的;′taxman n 收税员;the ′taxman 政府税务部门;′taxpayer 纳税人;′tax return 个人收入的申报