税(tax)

政府向人民、团体、或商业机构徵募之款项。纳税是纳税人的共同义务，不以求取其他利益回报作为交换。税自古代即已存在，例如古罗马即有着名的财产税和商业税，不过对於当时的国家岁收，关税（tariff）比国内税更重要。但是现代经济则出现相反的趋势，国家岁收绝大部分都是以国内税为主，并且逐步废除关税。税有三种主要功能：支付政府的花费；维持经济成长的稳定；减缓所得及财富分配的不公平。税也可能用於非财政的理由，例如鼓励或不鼓励某些活动（例如香菸消费税）。税可分为直接税与间接税，直接税指的是纳税人不能转移给他人的税；主要是以人为对象的税、且是以个体的能力为基础来课微，依据纳税人的收入或财富而徵收。直接税包括所得税、净值税（net worth）、死亡税（包括遗产税和资产税）、赠与税等。间接税指的是可以全部或部分转移给非法定纳税人的税。间接税包括货物税、销售税、加值税（value-added taxes）等。税也可根据其对财富分配的效果而分类，例如对所有纳税人都课以同样相对负担之比例税（proportional tax），另外还有累进税（progressive taxes）和累退税（regressive taxes）。

English version：

tax

Government levy on persons, groups, or businesses. Taxes are a general obligation of taxpayers and are not paid in exchange for any specific benefit. They have existed since ancient times—property taxes and sales taxes were known in Rome—but tariffs were favored over internal taxes as a source of revenue. In modern economies, there has been a trend away from tariffs in favor of internal taxes, which provide the majority of revenues. Taxes have three functions: to cover government spending, to promote stable economic growth, and to lessen inequalities in the distribution of income and wealth. They have also been used for nonfiscal reasons, such as to encourage or discourage certain activities (e.g., cigarette consumption). Taxes may be classified as direct or indirect. Direct taxes are those that the taxpayer cannot shift onto someone else; they are mainly taxes on persons and are based on an individual's ability to pay as measured by income or net wealth. Direct taxes include income taxes, taxes on net worth, death duties (i.e., inheritance and estate taxes), and gift taxes. Indirect taxes are those that can be shifted in whole or in part to someone other than the person legally responsible for payment. These include excise taxes, sales taxes, and value-added taxes. Taxes may also be classified according to the effect they have on the distribution of wealth. A proportional tax is one that imposes the same relative burden on all taxpayers, unlike progressive taxes and regressive taxes.

参考文章

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