tax   

①n. 税；税款

②v. 对...征税；课税

tax在法律英语中既可以作名词，表示“税；税款”；也可以作动词，译为“对...征税；课税”。

例 All taxes, customs duties and other charges payable （i) in connection with the importation of the Equipment to China and (ii) in the execution of this Agreement to be levied by the Government of the PRC on Party A shall be paid by Party A.

【参考译文】因（i）设备输入中国和（ii）签署本协议应缴纳的、由中国政府向甲方征收的一切税收、关税和其他费用，均应由甲方支付。

例 "Taxation" means:

a) any liability of the Company to any form of taxation whether created or imposed in the PRC or any other part of the world and, without prejudice to the generality of the foregoing, includes any tax computed on profits or income, any tax computed on capital assets, estate duty, profits tax, provisional profits tax, interest tax, death duty, gift duty, payroll tax withholding tax, rates, custom and excise duty, transfer tax, inheritance tax, stamp duty, capital duty, employment taxes, value added tax, and generally any tax, imposition, levy or rates or any amount payable to the revenue, customs or fiscal authorities in any part of the world; and

b) all costs, interest, penalties, charges and expenses incidental or relating to the liability referred to in (a) above.

【参考译文】 “税收”指：

a) 公司须缴纳的由中国或世界任何其他地区设置或征收的任何形式的税收，在不损害前述一般性原则的情况下，包括按利润或收入计征的税款、按资本资产计征的税款、财产遗产税、利润税、临时利润税、利息税、遗产税、赠予税、工资预扣税、税率、关税和消费税、过户税、继承税、印花税、资本税、就业税、增值税及一般应向世界上任何地区的税务、海关或财政机关缴纳的任何税收、进口税、税款、税费或任何款额；和

b) 以上（a）项所述的由纳税责任发生的或与之相关的一切费用、利息、罚金、收费和支出。

此外，TAX （税收）条款是融资贷款协议等协议中的常见条款，对合同交易双方有关纳税的责任进行了明确的规定。Tax credit, tax deduction, tax exemption是此条款中的核心术语，它们都表示税收减免。

tax credit 税额减免；税额抵免  

指从应付税款额中扣除按规定可予以减免或抵免的款项。

tax deduction 应税所得减免；应税收入减免

指允许纳税人从其应课税的收入中扣除一定金额。

tax exemption 免税

在美国，主要是指①对用于教育、宗教、慈善目的的财产免于征税；②对某种收益规定免交所得税，如联邦及地方政府公债的利息收入和政府发放的社会福利金等。

应税所得减免（tax deduction）与税额减免（tax credit）不同，前者是从应税所得中减免一定金额，后者是从应纳税款总额中扣除一定金额。

例If Client is required by law to make any tax deduction, withholding or payment from any amount paid or payable by Client to Consultant under this Agreement, the amount paid or payable to Consultant shall be grossed-up to the extent necessary to ensure that Consultant receives and retains, free of liability, the net amount equal to the amount that Consultant would have received and retained, had no tax deduction or withholding been made.

【参考译文】若法律规定客户须根据本协议付给或付给顾问的任何款项中扣除、代扣或缴纳税款，付给或应付给顾问的金额应返回计还原，以确保顾问收到和保留的总额，相等于如同在不扣除或不代扣税款情况下收到和保留的净收入，而无须缴纳该等税收。

例 In the event that such taxes, tariffs or duties are assessed against Consultant, Client shall reimburse Consultant for any such amounts paid by Consultant or, prior to the payment of such amounts by Consultant, provide Consultant with valid tax exemption certificates with respect thereto.

【参考译文】如果该等税收、关税或税项向顾问征收，若客户须偿还顾问缴纳的该等税款，或在顾问缴纳该等税款前，向顾问提供该等税款予以豁免的有效证明。

辨析 | tax，duty 和 tariff

tax泛指各种税款、税金等各种税，如个人所得税individual income；

duty指对进口货物征收的税，尤指进口关税，如免税店 duty-free shop；

tariff指政府向进出口的商品征收的税，如关税壁垒 tariff barrier

参考

《元照英美法词典》

《英汉法律翻译教程》（孙万彪）

《法律英语核心术语：实务基础》（屈文生）

http://www.qidulp.com/article/p/1582