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汉语拼音：dì fāng shuì

在分税制下，按税收收入的所有权和税收管理权限划归地方各级政府征收的税种。参见分税制”(172页)。

1. 按照财政制度的规定，划归地方管理并由地方征收留用的税款。

• In some property hotspots, out-of-towners cannot get a mortgage until they have paid local taxes for at least a year.

  在一些房地产热点地区，外地人无法获得抵押贷款，直到至少一年时间他们缴纳地方税。

• Even if it retains a few flaws, the GST will be far simpler than the thicket of taxes, surcharges and cesses it will replace.

  即使消费税有点瑕疵，它也远比名目繁多的附加费和地方税（这些税种将被取代）简单。

• Second, the system of revenue sharing and tax revenue return are more conducive to increase fiscal revenue in developed regions.

  地方税体系中的税种划分、转移支付体系中的税收返还都更有利于经济发达地区增加财力；

• Currently, taxpayers pick up the tab for electronic waste disposal through municipal trash pick-up fees or local taxes.

  现在，纳税人精选在定位键上面为电子的废物处理完成的市政垃圾提取费用或地方税。

• Prices stated are in U. S. dollars and do not include local taxes or shipping and handling.

  陈述的价格以美元，并且不包括地方税或运输和处理。

• Add state and local taxes, which are over 10% in New York City, and marginal tax rates for the well-off would be steep indeed.

  如果加重联邦和地方税税负（在纽约已经高出10%），富人的边际税率就真的会水深火热了。

• The Rate(s) are per room per night inclusive of vat (local taxes) and continental breakfast, unless otherwise stated.

  率是每个每晚的室包含大桶（地方税）和轻快早餐，除非另外说明。

• In the collection of the general and local taxes, no undue hardship has been exercised in order to obtain these magnificent results.

  在收取前述一般和地方税时，并没执行任何不当措施，就得到了这些亮丽的成果。

• They are also responsible for setting the amount of local tax that people must pay and for collecting this tax.

  他们也有责征收当地人必须交纳的地方税。