leviable

IPA/ˈlev.i.ə.bəl/
IPA/ˈlev.i.ə.bəl/

leviable — 形容詞

  • leviablepositive
  • more leviablecomparative
  • most leviablesuperlative

1. (of a tax, duty, or fee) able to be imposed and collected by a government or aut

1.形容詞C1
釋義

可徵收的

指稅款或費用依法可被政府收取

(of a tax, duty, or fee) able to be imposed and collected by a government or authority under the law

例句

Andrei asked whether the service charge was a leviable amount under local law.

Andrei 詢問服務費是否在當地法律下屬於可徵收的款項。

The government announced that the new green levy would be leviable from April.

政府宣布新的環保稅將從四月起可被徵收。

passive: be leviable from [date]

常見搭配
  • leviable tax
  • leviable duty
  • leviable amount
  • leviable charge
  • leviable fee
同義詞
  • imposable

    more general; not limited to taxes or duties

  • chargeable

    broader term covering any fee, not only government taxes

  • assessable

    emphasises the valuation step that happens before collection

反義詞
  • non-leviable

    direct opposite: cannot be imposed or collected

  • exempt

    free from the obligation to pay a particular tax or duty

用法筆記

Describes the tax or fee itself — not the thing being taxed. Compare with sense 2 (SUBJECT TO TAX), which describes the goods or property that a tax is charged on.

常見錯誤

The government leviabled a new tax on fuel.
The government levied a new tax on fuel.
'leviable' is an adjective meaning capable of being imposed; the verb form is 'levy'.

2. (of goods, property, or income) able to have a tax or duty charged on it by law

2.形容詞C1
釋義

應課稅的

指貨物或財產依法可被課徵稅款

(of goods, property, or income) able to have a tax or duty charged on it by law

例句

Saira asked if her online purchases were leviable under the new import rules.

Saira 詢問她的網購商品在新進口規定下是否應課稅。

be leviable under [law/rules]

Imported electronics are leviable goods that attract a five percent customs duty.

進口電子產品是應課稅的商品，需繳納百分之五的關稅。

常見搭配
  • leviable goods
  • leviable property
  • leviable items
  • leviable income
  • leviable assets
同義詞
  • taxable

    the common everyday word for goods or income subject to tax

  • dutiable

    narrower; used only for customs duties on imported goods

  • chargeable

    broader; covers any fee, not only government-imposed taxes

反義詞
  • duty-free

    goods on which no customs duty is charged

  • exempt

    legally free from having tax charged

用法筆記

Describes the item or asset being taxed — not the tax itself. Compare with sense 1 (CAN BE IMPOSED), which describes the tax or fee that is collected.

常見錯誤

This laptop is leviable-free.
This laptop is duty-free.
'leviable' is a formal legal adjective; the everyday opposite meaning 'free of tax' is 'duty-free' or 'tax-exempt.'

同根字

常見搭配

副詞搭配

  • legally leviable

常用片語

  • make something leviable
  • become leviable

介系詞搭配

  • leviable under [law/regulation]
  • leviable in [jurisdiction]
  • leviable on [goods/property]