capitation tax
英 [ˌkæpɪˈteɪʃn tæks]
美 [ˌkæpɪˈteɪʃn tæks]
人头税
双语例句
- No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.
除按本宪法前文对人口普查或统计结果规定的比例征税外，不得征收人头税或其他直接税。 - As productivity grows, capitation tax is gradually merged into land tax.
随着生产力的提高，人头税逐步并入田亩税中。 - The land-tax collecting method in ancient China consisted of a developing process from capitation tax to land tax. The period between the Tang and Song dynasty was this process 'transitional part.
中国古代田税的征收方式整体上包含着一个从人丁逐步转向土地的过程，唐宋之际是其中的过渡阶段。