tax 和 duty 的分別

2008-06-25 1:06 am
請問以上兩者的分別, 因為收的人強調是兩樣不同的收費.

回答 (1)

2008-06-26 12:27 am
✔ 最佳答案
Properly a "duty" differs from a "tax" in being levied on specific commodities, transactions, estates, &c., and not on individuals; thus it is right to talk of import-duties, excise-duties, death or succession-duties and etc., but of income tax as being levied on a person in proportion to his income.
參考: Wikipedia


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