| 单词 | Direct tax |
| 释义 | 直接稅 A tax for which the person liable is the person who in practice bears the burden of payment. Examples include income salaries tax, profit tax and property tax. Direct taxes are contrasted with indirect taxes where it is possible for the taxpayer to pass on the burden of the tax to others. 指有法律責任繳稅的人士，正是實際上承擔繳付稅款的人士。例如包括入息稅 、利得稅及物業稅。直接稅與納稅人可將稅務負擔轉移給別人的間接稅有別。 |
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