税收由国家机关征收，取自于民、用之于民，具有无偿性、强制性和固定性的形式特征。税收的三性是一个完整的统一体，它们相辅相成、缺一不可。在当前世界各国中，普遍实行由多个税种组成的税收体系。马克思指出：赋税是政府机关的经济基础，而不是其它任何东西。译辰翻译-鄞州翻译公司的译员整理了一些主要税种的英文翻译，和大家一起分享。
corporate income tax 法人所得税
coupon tax 息票利息税
customs duties 关税
death duty 遗产税
deed tax 契税
defense tax 国防税
development tax 开发税
dividend tax 股息税
domestic rates 住宅税
general sales tax 一般销售税
gift tax 赠与税
good tax 货物税
graduated income tax 分级所得税
donation tax 赠与税
education duty 教育税
electricity and gas tax 电力煤气税
entrepot duty 转口税
environmental tax 环境税
estate tax 遗产税，地产税
examination of deed tax 验契税
excess profit tax 超额利润税
excessive profit tax 过分利得税
exchange tax 外汇税
excise tax 国内消费税
extra duties 特税
facilities services tax 设施和服务税
factory tax 出厂税
farm tax 田赋税
feast tax 筵席税
fixed assets betterment tax 固定资产改良税
fixed assets tax 固定资产税
foreign enterprise tax 外国公司税
franchise tax 特许权税
freight tax 运费税
value added tax 增值税
commercial business tax 商业营业税
commodity circulation tax 商业流通税
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