tax, duty和tariff之间的区别

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tax, duty和tariff都是“税”,但区别很大:

1. tax泛指税款、税金等各种税,如individual income tax个人所得税

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

3. tariff指政府向进口或出口的商品征收的税


例句一(tax):

Notwithstanding any other provision of this Agreement, each of the Partnership and the General Partner may be reorganised or reconstituted as a different type of business entity, including an entity formed outside of the Cayman Islands, provided that in such event (a) the Partnership shall be reorganized or reconstituted as an entity with respect to which the liability of the equity holders is as limited as it would be for the Limited Partners of the Partnership, and (b) the Partnership shall continue to be treated as a partnership for purposes of U.S. federal income taxation.

尽管本协议存在其它任何规定,合伙企业和普通合伙人可以重组或者重新设立为其它不同类型的商业实体,包括在开曼群岛之外成立的企业,但条件是,在这种情况下:(a) 就合伙企业重组或者重新组建的实体而言,其权益持有人的责任应当与合伙企业有限合伙人的责任相同,为有限责任;并且 (b) 就美国联邦所得税目的而言,合伙企业应当继续被视为一家合伙企业。


例句二(duty):

Exports from the Zone can enter the United States duty-free. 

该区域的出口物资可以免税进入美国


例句三(tariff):

The contract price set forth in this Contract shall not include any withholding tariff and any charges imposed on the contractor by the government in New Zealand.

合同中规定的合同价格不应包括新西兰政府向承包人征收的扣缴税金和任何费用。


发布于 2020-05-14 09:57:32
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