trực thu
Definition
- Noun:
- Direct tax: A tax levied directly on an individual's or organization's income or wealth, which the taxpayer pays straight to the government authority. It is not transferable to another entity.
Usage Examples
- (Personal income tax is an important type of direct tax.)
- (The government is considering adjustments to direct taxes.)
Advanced Usage
- In economic policy, "trực thu" is often discussed in contrast to "thuế gián thu" (indirect tax), focusing on its role in progressive taxation and income redistribution.
Variants and Related Words
- Thuế trực thu: This is the full, more formal term for "direct tax." It is a compound noun where "trực thu" functions as the core concept.
- Cải cách thuế trực thu là một vấn đề phức tạp. (Reforming the direct tax system is a complex issue.)
Synonyms
- Direct levy: A formal synonym for a direct tax.
- Direct assessment: Refers to the method of imposing a tax directly on the taxpayer.
Related Terms (Contrast)
- Thuế gián thu (n): Indirect tax. A tax levied on goods and services, where the burden can be shifted to others (e.g., value-added tax, sales tax).
- Giá hàng hóa đã bao gồm thuế gián thu. (The price of goods includes indirect tax.)