tax, tariff, customs, duty, excise等税务相关词汇辨析
1.tax
tax 泛指各种税，征税 to levy tax ; 减税：cut/reduce/lower tax
常用搭配：
income tax 所得税
sales tax (=a tax on things you buy)销售税
inheritance tax 遗产税
direct tax (=a tax on income)直接税
indirect tax 间接税
a flat (rate) tax (=a tax that is the same for different people or things)统一税率税
VAT（value-added tax） 增值税
taxation 税制
multiple taxation双重税制
taxation bureau税务局
2. tariff
tariff /ˈtærɪf/ (政府对进口货物征收的) 关税
常用搭配：
→ ad valorem tariff 从价税
→ compound tariff 复合关税
→ customs tariff 海关关税
→ discriminating tariff 差别关税
→ import tariff 进口关税
→ multiple tariff 多重关税
→ protective tariff 保护性关税
→ punitive tariff 惩罚性关税
→ retaliatory tariff 报复性关税
→ revenue tariff 财政关税
→ tariff barriers 关税壁垒
→ tariff exemption 关税豁免
3. duty
duty，指购物税项，尤指进口货物交纳的关税。
关税，可以由duty，customs和tariff 表示，customs偏中性，tariff则有点突出关税之保护性，如关税壁垒（tariff barriers）
常用搭配：
→ ad valorem duty 从价税
→ countervailing duty 反补贴税
→ customs duty 关税
→ death duties 遗产税
→ discriminating duty 差别税
→ estate duty 遗产税
→ excise duty 消费税
→ export duty 出口关税
→ import duty 进口税
→ specific duty 从量税
→ stamp duty 印花税
→ duty-free shop 免税店
4. customs
customs 指关税、进口税，也可指（政府部门）海关
常用搭配
to pay customs on sth 为某物缴纳关税
customs duty/duties 进口税
a customs officer 海关官员
5. excise
excise指国内货物税；消费税。
excise duty/tax 消费税
vehicle excise 机动车消费税
an excise officer (= an official whose job is to collect excise ) 国内消费税务官
6. levy
levy: an extra amount of money that you have to pay the government, usually as a tax often in order to encourage people not to use or do something
levy 指征税额；如：annual levy 年税；levy 还可指为了鼓励人们不要使用或做某事而征收的税种
例如：A new levy on fuel inefficient vehicles has been proposed.有人提议对燃油效率低的车辆征收一项新税。
问题：用duty﹑customs﹑tariff﹑levy还是excise？
以上各词均指货品税。excise指国内货品税；customs指进口货品税；tariff指常为使国内工业免遭廉价进口商品的冲击，对进出口商品征收的关税；duty较笼统，指进口货品税或国内货品税均可；levy在这组词中最笼统，可指任何种类的税或收费。
These are all words for taxes on goods. Excise is for goods sold within a country. Customs is for goods brought into a country. Tariffs are on goods going into or coming out of a country, often in order to protect industry from cheap imports. Duty is more general and can be a customs or excise tax. Levy is the most general of all and can be any sort of tax or charge.
以上词汇常用搭配
● (a) tax / duty / tariff / levy / excise on sth对某物征税/征收关税/消费税
● to pay (a) tax / duty / customs / tariff / levy / excise 缴税
● to collect taxes / duties 证税
● to increase / raise / reduce (a) tax / duty / customs / tariff / levy / excise 增加税收
● to impose (a) tax / duty / tariff / levy征税
● to cut taxes / duties 减税
● to put (a) tax / duty / tariff on sth对...征税