regular tax; main tax
Tone colorsmāmámǎmàma
Meanings
2 senses · 6 examplesnoun
regular tax stipulated by tax law (as opposed to surtax)
technicalContrasts with surtaxes or additional taxes levied on top of the main tax.
Zēng增
zhí值
shuì税
shǔ属
yú于
zhèng正
shuì税
，
ér而
chéng城
shì市
wéi维
hù护
jiàn建
shè设
shuì税
shǔ属
yú于
fù附
jiā加
shuì税
。
Value-added tax is a regular tax, while urban maintenance and construction tax is a surtax.
Qǐ企
yè业
bì必
xū须
àn按
zhào照
shuì税
fǎ法
guī规
dìng定
jiǎo缴
nà纳
zhèng正
shuì税
。
Enterprises must pay regular taxes in accordance with tax law provisions.
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Zhèng正
shuì税
de的
shuì税
lǜ率
tōng通
cháng常
yóu由
fǎ法
lǜ律
míng明
què确
guī规
dìng定
。
The tax rate for regular taxes is usually clearly stipulated by law.
noun
main taxes such as land tax and poll tax (in former times)
archaicHistorical usage referring to the primary tax burden in imperial times, especially land and head taxes.
Qīng清
cháo朝
de的
zhèng正
shuì税
zhǔ主
yào要
bāo包
kuò括
tián田
fù赋
hé和
dīng丁
yín银
。
The main taxes of the Qing Dynasty primarily included land tax and poll tax.
Jiù旧
shí时
，
zhèng正
shuì税
shì是
bǎi百
xìng姓
zuì最
zhǔ主
yào要
de的
fù负
dān担
zhī之
yī一
。
In olden times, regular taxes were one of the heaviest burdens on the common people.
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Chú除
le了
zhèng正
shuì税
zhī之
wài外
，
hái还
yǒu有
gè各
zhǒng种
míng名
mù目
de的
zá杂
shuì税
。
Besides the main taxes, there were also various miscellaneous taxes under different names.