Duty & Tax

前幾天跟同事聊到Duty跟Tax都是稅 但到底有什麼不同呢？

一般來說
Duty意指"關稅"之意,也就是進出口關稅
而Tax是政府對內所課徵的"稅金"之意

針對這兩個單字在"稅"的方向 牛津字典是這麼說的：

Duty: a payment levied on the import, export, manufacture, or sale of goods.
Tax: a compulsory contribution to state revenue, levied by the government on personal income and business profits or added to the cost of some goods, services, and transactions.

這樣有明白點了嗎？


以下是牛津字典對這兩個字的完整解釋：

duty
• noun (pl. duties)
1. a moral or legal obligation.
2. a task required as part of one’s job.
3. a payment levied on the import, export, manufacture, or sale of goods.
4. Brit. a payment levied on the transfer of property, for licences, and for the legal recognition of documents.

— PHRASES on (or off) duty engaged (or not engaged) in one’s regular work.
— ORIGIN Old French duete, from deu ‘owed, due’.

tax
• noun
1. a compulsory contribution to state revenue, levied by the government on personal income and business profits or added to the cost of some goods, services, and transactions.
2. a strain or heavy demand.

• verb
1. impose a tax on.
2. pay tax on (a vehicle).
3. make heavy demands on.
4. charge with a fault or wrongdoing.

— DERIVATIVES taxable adjective.
— ORIGIN from Latin taxare ‘to censure, charge, compute’.