一般税的对称。国家为实现特定目的和满足特殊财政需要而课征的税，又称特别税。
... 木材发运税 timber delivery tax 目的税 earmarked tax 内部利润所得税 income tax on intercompany profit ...
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特种目的税 [税收] special purpose tax
专用目的税 earmarked tax
特别目的税 special purpose tax
目的港码头完税交货价 Ex Dock Duty Paid
特定目的税类 Special-purpose taxes
指定目的地完税后交货 delivery duty paid
目的地关税已付 DDP ; delivery duty paid
目的地完税后交货 Delivered Duty Paid
非税目的 [税收] non-tax objective
纳税人签订该项交易具有实质目的(除了联邦所得税影响)。
The taxpayer has a substantial purpose (apart from Federal income tax effects) for entering into such transaction.
Juul解释道，此税项的目的是未来十年内给丹麦人的平均寿命延长三年。
What the tax is supposed to do is increase the average life expectancy of the Danes by three years in the next decade, explained Juul.
2005年出台的条款只允许球队以避免奢侈税为目的裁减球员，他们必须支付给被放弃球员薪水，计算工资帽时该球员的合同还要被包括进去。
The clause enacted in 2005 allowed teams to waive a player only for luxury-tax purposes; they still had to pay the waived player, and his salary still counted against their cap figure.
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