purchase tax
purchase tax — 名詞
1. A tax that customers must pay when they buy certain products or services, added
購物稅
對商品售價徵收的稅
A tax that customers must pay when they buy certain products or services, added as a percentage of the price and included in the final cost at the checkout.
Niran checked the receipt to see how much purchase tax had been added to his new laptop.
Niran 檢查了收據，看看他的新筆電加了多少購物稅。
When the government raised the purchase tax on electronics, many stores offered discounts to help customers save money.
政府提高電子產品的購物稅後，許多店家提供折扣來幫助顧客省錢。
purchase tax on + product category
The price tag showed the cost before purchase tax, so Constanza was surprised by the higher total at the register.
標籤上的價格不含購物稅，所以 Constanza 在結帳時看到總金額更高而感到驚訝。
Cyrus delayed buying a car because the purchase tax was about to be reduced.
Cyrus 決定先等等再買車，因為新預算中購物稅即將調降。
Amani paid an extra 8% purchase tax on a new sofa she bought in Lagos.
Amani 在拉哥斯買了一張新沙發，另外支付了 8% 的購物稅。
- sales tax
More common in US English; usually a flat percentage on all retail items, while purchase tax may vary by category.
- consumption tax
A broader economic term covering all taxes on spending, including purchase tax, VAT, and excise duties.
- excise duty
Applies to specific goods such as alcohol, tobacco, or fuel rather than general purchases.
用法筆記
Often confused with sales tax, but purchase tax may be applied at different rates to different categories of goods rather than a flat percentage on all items.
常見錯誤
2. A former tax in the United Kingdom on goods, with the amount charged varying bas
分級貨物稅
英國按商品等級課徵的舊稅
A former tax in the United Kingdom on goods, with the amount charged varying based on whether the item was considered a basic necessity or a luxury.
In 1950s Britain, purchase tax on cosmetics was much higher than on basic food items like bread and milk.
在 1950 年代的英國，化妝品的分級貨物稅遠高於麵包和牛奶等基本食品。
variety-based rates: luxury goods taxed higher
Eleni's grandmother remembered when purchase tax on a new radio was almost twenty percent of the price.
Eleni 的祖母還記得，當時買一台新收音機要繳將近售價兩成的分級貨物稅。
The British government replaced purchase tax with value added tax in 1973 to align with European trade rules.
英國政府在 1973 年取消分級貨物稅，改為加值型營業稅以符合歐洲貿易規範。
Historians note that purchase tax was introduced during wartime to control spending on non-essential goods.
歷史學家指出，分級貨物稅是在戰時為了管制非必需品的消費而推出的。
Under the old purchase tax, a washing machine cost more because it was classed as a semi-luxury product.
在舊有的分級貨物稅制度下，洗衣機因為被歸類為半奢侈品而價格更高。
- VAT
The modern replacement for purchase tax in the UK since 1973; VAT is broader and applies at multiple stages of production, not just at final sale.
用法筆記
This sense refers specifically to the UK tax system that existed before 1973. The tax rate was graduated: essential goods (food, fuel) were exempt or low-rated, while luxury goods (jewellery, cars) faced higher rates.