税款(tax): an amount of money that you have to pay to the government so that it can pay for public services,指按税收条例向征税对象收取的钱。

例句:The government intends to go ahead with its tax cutting plans. 政府拟开始实施减税计划。

纳税人(taxpayer):people who pay a percentage of their income to the government as tax,指税法规定的负有纳税义务、直接向政府缴纳税款的自然人和法人。

例句:They believe the statue is a waste of taxpayers money. 他们认为这座雕像糟蹋了纳税人的钱。

逃税(tax evasion):deliberately not paying all the taxes that you should pay,指通过隐匿收入、虚开或不开相关发票等手段不缴或少缴税款的非法行为。

例句:Shes been charged with tax evasion. 她被控逃税。

避税(tax avoidance):paying only the smallest amount of tax that you legally have to,指在不违反税法规定的前提下,将纳税义务减至比较低限度的行为。

例句:The British Treasury, meanwhile, said in a statement that the principle of at least 15% global minimum corporation tax creates a more level playing field for British firms and cracks down on tax avoidance.

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