Tax,impose和assess都可以作动词表示“征税”,但是三者的侧重点有所不同,以下做具体介绍。
Tax是普通用词,侧重实际征收【金钱】,比如向个人、公司或者货物征收所得税、房地产税等各种税款。如:tax the rich向富人征税。
Impose侧重指个别案件中的【处罚或罚款】,尤指政府征收某种税收的决定。如:Any interest payments are taxed as part of your income. 利息所得作为你收入的一部分要予以征税。
Assess侧重指指对财产进行估价作为【征收税款或罚款】的依据。如:assess tax on sb.’s property 对某人的财产征税
参考双语例句:
①President, according to him, a lot of proposals have in fact been raised by different sectors over the years for dealing with the conflicts. These include reforming thetaxation system, increasing the progressive tax rates, introducing capital gains tax, imposing heavier taxes on the rich, revising the policies on land and housing ― such as resuming land sales, resuming the building of HOS estates, building more public housing estates, speeding up the progress of democratization, improving the governance and style of work, increasing social welfare and services.
主席,他说,其实,多年来,各界都提出了很多方法来处理矛盾,包括改革税制增加税率的累进程度开征资产增值税向有钱人加税改变土地房屋政策例如恢复卖地复建居屋加建公屋等,加快民主步伐改善政府施政和作风增加社会福利和服务,全部都提出了。
②Impose:The report also confirmed once again Israel’s continuing practice of confiscating the private property of Syrian citizens in the occupied Golan, plundering its natural resources, including water resources, and creating settlements throughout the Golan and Palestine, using water as a means of exerting pressure on the Syrian population of the Golan, bulldozing and destroying their land, uprooting their fruit trees, blockading them economically and imposing exorbitant taxes on them, particularly on agricultural workers.
该报告还再次证实了以色列继续没收被占领的叙利亚戈兰居民私有财产的做法,掠夺其自然资源,包括水资源,并在整个戈兰和巴勒斯坦建立定居点,利用水资源作为一种对戈兰的叙利亚人民施加压力的手段,用推土机摧毁他们的土地,将他们的果树连根拔起,在经济上对他们实施封锁,对他们特别是农业工人强行征收重税。
③We must discuss how the South can develop mechanisms to control capital flows by levying taxes on capital that migrates to the North, by imposing quantitative limits on capital flows, and by creating mechanisms that will enable us to keep our reserves in the South so that the interest they generate can provide financing to the South.
我们必须讨论南方如何能够制定管制资本流动的机制,对流向北方的资本征税,对资本流动实施数量限制,并制定使我们能够将储备留在南方从而令其产生的利息能够为南方筹资的机制。