direct tax
direct tax 英 [diˈrekt tæks] 美 [dɪˈrɛkt tæks]
phrase. [税收] 直接税（如所得税）
名词复数:direct taxes
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- phrase. [税收] 直接税（如所得税）
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1. Third, to perfect the taxation system of the funds and make a transition from indirect to direct tax.
第三，完善我国的证券投资基金税制，逐步由间接税转向直接税。
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2. Currently, almost all the developed capitalist countries has been established direct tax-based tax system.
目前，世界发达资本主义国家基本上都已经确立了以直接税为主的税制体系。
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3. Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.
遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。
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