tax-exempt
/ˌtæks ɪɡˈzempt/ (bre, ipa) · /ˌtæks ɪɡˈzempt/ (ame, ipa) · /ˌtaks-ig-ˈzem(p)t How to pronounce tax-exempt (audio)/ (ame, mw)
tax-exempt — 形容詞
1. relating to a product, sum of money, or investment that by law is free from tax
免稅的
商品、服務或收入不需課稅
relating to a product, sum of money, or investment that by law is free from tax — you do not pay tax when you earn it, buy it, or sell it.
Anong bought tax-exempt baby products at the pharmacy.
Anong 在藥局購買了免稅的嬰兒用品。
before noun: tax-exempt + noun
Interest from these municipal bonds is tax-exempt, so investors pay no federal income tax on it.
這些市政債券的利息是免稅的，因此投資人無需為此繳納聯邦所得稅。
collocation: tax-exempt bond / tax-exempt interest
In many countries, basic food items are tax-exempt to help low-income families afford groceries.
許多國家的基本食品項目是免稅的，以幫助低收入家庭購買雜貨。
Hari put his savings into a tax-exempt retirement account that grows without annual taxation.
Hari 將積蓄投入一個免稅退休帳戶，該帳戶的資金增長無需每年課稅。
The charity receives tax-exempt donations, so supporters can deduct their gifts from their taxable income.
該慈善機構接受免稅捐款，因此支持者可以將捐款從應稅收入中扣除。
- tax-free
more common in everyday consumer contexts; tax-exempt is more formal and often used for investments or legal status
- duty-free
specifically refers to import/export taxes on goods bought at airports or across borders
- untaxed
suggests something that has not been taxed yet or is avoiding taxation, not necessarily by law
- taxable
subject to taxation, the direct opposite
文法句型
tax-exempt + noun
be tax-exempt
用法筆記
Frequently used as a compound adjective before a noun (tax-exempt bond, tax-exempt income). When used predicatively, the subject is the item whose earnings or sale price are not taxed.
常見錯誤
2. describing a person, company, or organization that has official permission from
免稅資格
個人或組織無需繳稅
describing a person, company, or organization that has official permission from the government not to pay certain taxes because of their special legal position.
The local church is tax-exempt, so it does not pay property tax on its buildings.
當地教會是免稅的，因此無需為其建築物繳納房產稅。
predicative: be tax-exempt
Renata works for a tax-exempt organization that provides free medical care in rural areas.
Renata 在一家免稅組織工作，該組織在農村地區提供免費醫療服務。
before noun: tax-exempt + organization
The small business applied for tax-exempt status after its earnings fell below the government limit.
該小型企業在年收入低於政府門檻後，申請了免稅資格。
Joon's non-profit group received tax-exempt certification, allowing it to accept donations without paying corporate tax.
Joon 的非營利組織獲得了免稅認證，可以接受捐款而無需繳納企業稅。
Veterans' associations are often tax-exempt under national law and do not file annual tax returns.
退伍軍人協會根據國家法律通常具有免稅資格，無需提交年度納稅申報表。
- non-taxable
describes the entity or its income, but more technical; used in tax forms and legal documents
- exempt
shorter form, used in phrases like 'exempt organization'; broader meaning beyond taxes
- non-profit
overlaps in meaning but refers specifically to organizations that do not distribute profits to owners
- taxable
opposite for the entity's activities or income
文法句型
tax-exempt + noun
be tax-exempt
用法筆記
Sense applies to legal persons (organizations, charities, religious institutions) more often than to individuals. An individual may be tax-exempt if their income falls below a filing threshold, but this sense more typically describes entities.