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direct taxation 英 [diˈrekt tækˈseɪʃən] 　美 [dɪˈrɛkt tækˈseʃən]

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direct taxation

phrase. [税收] 直接征税　

direct taxation is always based upon income.　直接税通常以收入为依据。

Taxes are mainly of two types: direct taxation and indirect taxation.　税收主要有两种：直接税和间接税。

1. direct taxation is always based upon income.

直接税通常以收入为依据。
2. Taxes are mainly of two types: direct taxation and indirect taxation.

税收主要有两种：直接税和间接税。
3. As an important branch of direct taxation law, individual income tax laws of European Union Member States have not been positively harmonized yet.

个人所得税法作为直接税法的重要分支，在欧盟范围内还没有统一。目前主要依靠欧盟法院判决来协调统一欧盟个人所得税法。