tax
tax — 名詞
1. a required payment to a local or national government, usually calculated as a pe
稅；稅金
依法繳給政府的錢
a required payment to a local or national government, usually calculated as a percentage of a person's earnings, a company's profits, or the price of goods and services bought, which funds the operation of schools, roads, hospitals, and other shared public needs.
Every employee in Brazil must pay income tax on their monthly salary.
巴西的每位員工都必須就月薪繳納所得稅。
collocation: pay + income tax
The government raised the tax on imported electronics to protect local factories.
政府調高了進口電子產品的稅，以保護本土工廠。
collocation: tax on [product]
Haruto filed his annual tax return two weeks before the April deadline.
Haruto 在四月截止日的兩週前就提交了年度報稅單。
A portion of each paycheck goes toward local taxes that fund public schools.
每張薪資單都有一部分用於支付地方稅，這些稅收用來資助公立學校。
The new tax on sugary drinks aims to reduce health problems among children.
對含糖飲料課徵新稅，目的是減少兒童的健康問題。
文法句型
tax + on + [product/income]
pay + tax + on + [noun]
income tax / sales tax / property tax
用法筆記
Often used in compounds (income tax, sales tax, property tax). The preposition on introduces what is being taxed: tax on fuel, tax on luxury goods.
常見錯誤
2. a situation or activity that demands a great amount of a person's energy, patien
負擔；重壓
消耗大量精力的事物
a situation or activity that demands a great amount of a person's energy, patience, or other personal resource, as if it were a cost they must pay.
The long commute was a heavy tax on Emre's energy every single day.
每天長時間通勤對 Emre 的體力是一大負擔。
pattern: a tax on [abstract noun]
Caring for her sick mother placed a real tax on Gabriela's patience and strength.
照顧生病的母親確實對 Gabriela 的耐心和體力造成了很大的負擔。
All the secrecy and constant lies put a huge tax on their relationship.
長期的隱瞞和不斷的謊言對他們的關係造成了巨大的壓力。
The night-shift nurse felt that the long hours were becoming a tax on her health.
那位夜班護士覺得長時間工作已經成為她健康上的負擔。
- relief
the removal or reduction of a burden or demand.
文法句型
a tax on + [abstract noun]
用法筆記
Always used as a singular noun in a tax on [something] structure. Metaphorical extension of sense 1; the subject is typically a demanding challenge, situation, or task.
常見錯誤
tax — 動詞
1. to legally require a person, company, or product to pay a percentage of their ea
課稅；徵稅
要求繳納稅款
to legally require a person, company, or product to pay a percentage of their earnings or value to the government.
The government taxes luxury goods at a higher rate than basic food items.
政府對奢侈品課徵的稅率高於基本食品。
pattern: tax [product] at [rate]
Small businesses are taxed at a lower rate to help them grow and create jobs.
小型企業的稅率較低，以幫助它們成長並創造就業機會。
passive: be taxed at [rate]
Linh's freelance income is taxed differently from a regular employee salary.
Linh 的接案收入課稅方式與一般受僱薪資不同。
Many countries tax tobacco products at a high rate to discourage smoking.
許多國家對菸草產品課以高稅率，以減少吸菸行為。
文法句型
tax + [person/business] + on + [income/product]
be taxed + at + [rate]
常見錯誤
2. to push a person's ability, patience, or physical resources to the limit, making
耗費；考驗
消耗大量精力或耐性
to push a person's ability, patience, or physical resources to the limit, making it very hard for them to continue.
The ten-hour flight with two crying babies taxed everyone's patience severely.
那趟十個小時的飛行機上還有兩個哭鬧的嬰兒，大大考驗了每個人的耐性。
Climbing the mountain in heavy snow really taxed Ishaan's physical strength.
在大雪中登山確實耗盡了 Ishaan 的體力。
This complex math problem will tax even the brightest students in the class.
這道複雜的數學題連班上最聰明的學生都感到吃力。
The Watanabe family's savings were taxed by months of unexpected medical bills.
渡邊家幾個月來因為意料之外的醫藥費而耗盡了積蓄。
- ease
to reduce the pressure or demand on someone or something.
文法句型
tax + [abstract noun: patience, strength, resources]
用法筆記
Frequently passive (be taxed by [something]) or used with abstract objects like patience, strength, resources, credibility. The subject is always a demanding situation or task.
常見錯誤
3. to officially calculate and set the amount of legal costs or court expenses that
核定（費用）
法院裁定訴訟費用
to officially calculate and set the amount of legal costs or court expenses that one party must pay in a legal case.
After the trial ended, the judge taxed the legal costs against the losing party.
審判結束後，法官裁定訴訟費用由敗訴方負擔。
pattern: tax costs against [party]
The court clerk taxed the expenses at a total of forty thousand dollars.
法院書記官核定費用總額為四萬美元。
pattern: tax expenses at [amount]
A specialist officer was appointed to tax the costs in the complex civil case.
一件複雜的民事案件指派了一名專員來核定訴訟費用。
The litigation officer asked the High Court to tax the defence costs before the appeal.
訴訟官要求高等法院在上訴前核定辯方訴訟費用。
文法句型
tax + [costs/expenses] + against + [party]
用法筆記
Primarily used in British legal practice. In modern UK courts the term has largely been replaced by assess or determine, but taxing costs remains a recognized legal phrase. Not used in everyday conversation.
tax — 構詞成分
1. a word element derived from Greek meaning order, arrangement, or classification,
排列；分類
希臘詞源表示秩序
a word element derived from Greek meaning order, arrangement, or classification, used in technical and scientific compounds such as taxonomy (the science of classification) and taxidermy (the art of arranging animal skins for display).
The biology students used a taxonomy chart to sort the insects they found in the forest.
生物課的學生用一張分類圖表來整理他們在森林裡找到的昆蟲。
compound example: taxonomy
A taxonomist at the museum spent three years classifying the newly discovered beetle species.
博物館的一位分類學家花了三年時間為新發現的甲蟲物種進行分類。
compound example: taxonomist
The museum hired a specialist in taxidermy to prepare the bird exhibit.
博物館聘請了一位標本剝製專家來準備鳥類展品。
Botanists use a detailed taxonomy to name and arrange plant species.
植物學家用詳細的分類學來命名和整理植物物種。
文法句型
tax- + [noun suffix]
用法筆記
This combining form comes from a different Greek root (taxis = arrangement) than the money-related meanings of tax, which derive from Latin taxare. It appears almost exclusively in academic and scientific compounds. Learners should recognize it for reading comprehension rather than active use.