西班牙税法十分优惠，非西班牙国籍的临时居民按24%征收所得税，再缴纳数额很小的社会保险费，相比之下，西班牙公民的最高税率能达到43%。

Under Spain's favourable tax laws, temporary non-Spanish residents are taxed at 24%, with minimal social security contributions, as compared to the top rate of 43% for Spanish nationals.

youdao

Part of being an absolute ruler is being able to levy taxes against those people who have the joy or the extreme misfortune of living in those domains, and more about that later.

绝对统治者的一个权利,就是能向那些领土内的富商巨贾,或是一贫如洗的穷人征收赋税,这个稍后再详说

耶鲁公开课 - 欧洲文明课程节选