税收
税收 in 30 Seconds
- Tax revenue (税收) is the total money collected by a government via taxes.
- It is a formal term used in economics, politics, and business contexts.
- Key functions include funding public services and redistributing social wealth.
- Commonly paired with words like 'policy' (政策) and 'system' (制度).
The term 税收 (shuìshōu) is a fundamental concept in economics and governance, representing the lifeblood of a functioning state. At its core, it refers to the total revenue collected by a government through various forms of taxation imposed on individuals, households, and corporate entities. Unlike a single 'tax' (税), which might refer to a specific levy like a sales tax or income tax, 税收 often encompasses the entire system of collection and the resulting aggregate funds. It is the compulsory financial charge or some other type of levy imposed upon a taxpayer by a governmental organization in order to fund various public expenditures.
- Economic Function
- It serves as the primary tool for wealth redistribution and the funding of public infrastructure.
- Legal Nature
- It is mandatory and backed by the legislative power of the state; failure to contribute leads to legal penalties.
- Social Contract
- It represents the contribution of citizens to the collective well-being, including defense, education, and healthcare.
“国家的税收主要用于改善民生和基础设施建设。” (The country's tax revenue is mainly used to improve people's livelihoods and infrastructure construction.)
In a broader sense, 税收 is not just about the money itself, but the policy and administration behind it. It involves the 'tax base' (what is being taxed), the 'tax rate' (how much is taken), and the 'tax yield' (the total amount collected). For a learner, understanding this word requires looking beyond the wallet and seeing the structural framework of society. When you hear this word in news reports, it usually pertains to national budgets, fiscal reforms, or economic growth indicators.
“政府计划通过调整税收政策来刺激消费。” (The government plans to stimulate consumption by adjusting tax policies.)
Furthermore, the term is deeply rooted in the history of Chinese governance. From the ancient 'salt and iron' monopolies to the modern VAT and income tax systems, the evolution of 税收 mirrors the evolution of the Chinese state itself. In modern discourse, it is often paired with words like '公平' (fairness) and '效率' (efficiency), reflecting the ongoing debate on how to balance economic growth with social equity.
- Direct Taxes
- Levied on income and wealth (e.g., 所得税).
- Indirect Taxes
- Levied on goods and services (e.g., 增值税).
Using 税收 correctly requires an understanding of its role as a formal noun. It is rarely used in casual, everyday conversation about paying a small fee; instead, it belongs in the realms of business, politics, and economics. You will find it most frequently as the subject or object of verbs related to management, growth, or policy implementation.
- Common Verbs
- 增加 (increase), 减少 (decrease), 征收 (levy/collect), 调节 (regulate), 优化 (optimize).
“为了减轻企业负担,政府决定降低税收标准。” (To reduce the burden on enterprises, the government decided to lower tax standards.)
When constructing sentences, 税收 often acts as a modifier for other nouns to create compound terms. For example, 税收政策 (tax policy), 税收制度 (tax system), and 税收流失 (tax evasion/leakage). This compounding is a hallmark of formal Chinese writing. If you are writing a business report or an academic essay about the economy, these combinations are essential.
In terms of register, 税收 is highly formal. In a casual setting, if you are talking about the tax you paid on a meal, you would simply say '税' (shuì). However, if you are discussing how the city's 'tax revenue' has grown this year, 税收 is the appropriate choice. It carries a weight of authority and systemic overview.
“该地区的税收总额去年增长了10%。” (The total tax revenue of the region increased by 10% last year.)
Another common usage is in the context of 'tax incentives' or 'tax breaks,' often phrased as 税收优惠 (shuìshōu yōuhuì). This is a vital term for anyone involved in international business or investment in China, as the government frequently uses these incentives to attract foreign capital into specific sectors like high-tech or green energy.
- Compound: 税收负担
- Tax burden; refers to the financial pressure taxes place on an entity.
- Compound: 税收中性
- Tax neutrality; an economic concept where taxes do not distort market decisions.
You will encounter 税收 in various professional and media contexts. Its presence is a signal that the conversation has moved from personal finances to broader societal or economic issues. Understanding where it appears helps in anticipating the complexity of the surrounding language.
- News Broadcasts
- Reporting on the annual budget, GDP growth, or new legislative changes.
- Business Meetings
- Discussing corporate compliance, fiscal planning, or regional investment advantages.
- Academic Lectures
- In courses on public finance, macroeconomics, or political science.
“新闻联播:今年上半年,全国税收收入保持平稳增长。” (News Simulcast: In the first half of this year, national tax revenue maintained steady growth.)
In the workplace, particularly in accounting or legal departments, 税收 is a daily reality. Discussions about 'tax compliance' (税收合规) are critical for multinational corporations operating in China. The term is also prevalent in discussions about 'tax reform' (税制改革), which is a recurring theme in Chinese economic policy as the country transitions towards a more service-oriented economy.
Furthermore, social media platforms like Weibo or WeChat often host debates on 税收 when new policies affecting the middle class are announced, such as changes to personal income tax thresholds. Here, the word bridges the gap between high-level policy and individual impact. You might see influencers explaining how 税收政策 affects the average person's disposable income.
“专家建议通过完善税收体系来缩小贫富差距。” (Experts suggest narrowing the wealth gap by improving the tax system.)
- Documentary Context
- Narratives about the development of a city or the history of a dynasty often focus on its tax collection capabilities.
- Legal Context
- Court proceedings involving tax evasion (偷税漏税) will use '税收' to define the state's lost revenue.
Even for advanced learners, 税收 can be tricky due to its proximity to other tax-related terms. The most frequent error is using it as a direct synonym for 'tax' in a specific, individual sense. Remember: 税收 is the collective noun for the revenue or the system.
Another common mistake is confusing 税收 (shuìshōu) with 税务 (shuìwù). While they both relate to taxes, their focus is different. 税收 focuses on the *money* collected, while 税务 focuses on the *administration* or *affairs*. For example, you go to the 'Tax Bureau' (税务局), not the 'Tax Revenue Bureau'.
“他在这家公司的税务部门工作。” (He works in the tax department of this company.) — Here, '税收' would be wrong.
Learners also sometimes struggle with the verb-object pairing. You 'levy' (征收) tax revenue, but you 'pay' (缴纳) taxes. While you can say '政府征收税收', a citizen would say '我缴纳税款'. Using '缴纳' with '税收' is slightly awkward as it implies you are paying the entire national revenue yourself.
- Mistake: Over-formalization
- Using '税收' in a casual conversation about buying a shirt. Stick to '税'.
- Mistake: Confusion with '税率'
- '税率' (shuìlǜ) is the rate (percentage), while '税收' is the total amount collected.
Finally, watch out for the difference between 税收 and 赋税 (fùshuì). 赋税 is a more archaic or literary term, often used when discussing historical contexts or expressing a strong emotional stance against heavy taxation. In modern, neutral business contexts, always prefer 税收.
“古代农民承受着沉重的赋税。” (Ancient farmers bore heavy taxes.) — Here '赋税' adds a historical/literary flavor.
To master 税收, it is helpful to compare it with its linguistic neighbors. These words all belong to the 'fiscal' family but serve distinct purposes in a sentence.
- 税 (shuì)
- The general, most basic term for 'tax'. Used for both the concept and specific instances (e.g., 关税 - customs duty).
- 税款 (shuìkuǎn)
- Refers specifically to the 'sum of money' for a tax payment. It is more concrete than '税收'.
- 税务 (shuìwù)
- Refers to 'tax affairs' or the 'taxation business'. Used in titles and departmental names.
- 赋税 (fùshuì)
- A formal, often historical term for taxes and levies. Carries a connotation of 'imposition'.
“比较:
1. 这里的税很高。(The tax here is high.)
2. 政府的税收增加了。(The government's tax revenue increased.)
3. 请及时缴纳税款。(Please pay the tax amount on time.)”
Another important distinction is with 财政收入 (cáizhèng shōurù - fiscal revenue). 税收 is the largest *component* of fiscal revenue, but fiscal revenue also includes non-tax income like fees, fines, and returns on state-owned assets. In an economic report, you might see: '税收占财政收入的比重' (The proportion of tax revenue in fiscal revenue).
Lastly, consider 关税 (guānshuì - customs/tariffs). While this is a type of 税收, it is a specific term used in international trade. When discussing global markets, 关税 is much more common than the general 税收.
“税收是国家治理的基础和重要支柱。” (Taxation is the foundation and important pillar of national governance.)
How Formal Is It?
Difficulty Rating
Grammar to Know
Noun compounds
Passive voice with '被'
Resultative complements
Formal '通过...来' structures
Conditional '如果...就'
Examples by Level
税收对国家很重要。
Tax revenue is very important for the country.
Simple Subject + Adjective structure.
我们交税,国家就有税收。
We pay taxes, so the country has tax revenue.
Conditional relationship.
税收可以修路。
Tax revenue can build roads.
Subject + Verb + Object.
这里的税收多吗?
Is there a lot of tax revenue here?
Question with '吗'.
税收是大家的钱。
Tax revenue is everyone's money.
Equative '是' sentence.
政府需要税收。
The government needs tax revenue.
Simple Verb '需要'.
税收用来买书。
Tax revenue is used to buy books (for schools).
Passive-like '用来' structure.
我不懂税收。
I don't understand tax revenue.
Negative '不' with verb.
政府用税收来建设公园。
The government uses tax revenue to build parks.
Using '用...来...' structure.
每个国家的税收都不一样。
Every country's tax revenue is different.
Use of '都' for emphasis.
税收增加了一点点。
Tax revenue increased a little bit.
Verb + '了' + complement of quantity.
如果我们不交税,就没有税收。
If we don't pay taxes, there will be no tax revenue.
If... then... structure.
税收是国家的主要收入。
Tax revenue is the main income of the country.
Noun + '的' + Noun.
他学习关于税收的知识。
He is learning knowledge about tax revenue.
Prepositional phrase '关于...'.
这个城市的税收很高。
The tax revenue of this city is very high.
Subject + '很' + Adjective.
我们需要合理的税收。
We need reasonable tax revenue.
Attributive adjective '合理的'.
税收政策对小企业有很大影响。
Tax policy has a great impact on small businesses.
A 对 B 有影响 structure.
政府决定通过减少税收来刺激经济。
The government decided to stimulate the economy by reducing tax revenue.
通过...来... (By means of... to...).
税收的多少反映了经济的发展水平。
The amount of tax revenue reflects the level of economic development.
Subject (Abstract) + Verb + Object.
为了公平,税收制度需要改革。
For the sake of fairness, the tax system needs reform.
为了... (In order to...).
该地区的税收主要来自旅游业。
The tax revenue of this region mainly comes from tourism.
来自... (Comes from...).
税收是调节贫富差距的重要手段。
Taxation is an important means of regulating the gap between rich and poor.
Noun as a 'means' (手段).
企业必须依法缴纳各项税收。
Enterprises must pay various taxes according to the law.
Adverbial '依法' (according to law).
税收收入被用于公共服务。
Tax revenue is used for public services.
Passive '被' structure.
税收优惠政策吸引了大量外资。
Tax incentive policies have attracted a large amount of foreign investment.
Compound noun as subject.
过度依赖土地税收可能会带来风险。
Over-reliance on land-based tax revenue may bring risks.
Gerund-like subject '过度依赖...'.
政府正在研究如何优化税收结构。
The government is researching how to optimize the tax structure.
Embedded question '如何...'.
税收负担的增加引起了民众的讨论。
The increase in the tax burden has sparked public discussion.
Abstract noun phrase as subject.
健全的税收体系是国家稳定的基石。
A sound tax system is the cornerstone of national stability.
Metaphorical language.
通过税收杠杆,政府可以引导产业转型。
Through tax leverage, the government can guide industrial transformation.
Use of technical term '杠杆'.
税收合规已成为企业管理的重要部分。
Tax compliance has become an important part of corporate management.
Present perfect-like '已成为'.
减税降费是近年来税收改革的重点。
Reducing taxes and fees has been the focus of tax reform in recent years.
Four-character phrase '减税降费'.
税收中性原则要求税制不应扭曲市场资源配置。
The principle of tax neutrality requires that the tax system should not distort market resource allocation.
Academic '要求' structure.
跨境电商的发展给传统税收管辖权带来了挑战。
The development of cross-border e-commerce has posed challenges to traditional tax jurisdiction.
Complex subject and abstract object.
我们需要防范由于税收流失导致的财政赤字。
We need to guard against fiscal deficits caused by tax leakage.
Cause-effect '由于...导致'.
税收的再分配功能在缩小收入差距方面起着至关重要的作用。
The redistributive function of taxation plays a vital role in narrowing the income gap.
Set phrase '起着...的作用'.
该项政策旨在通过税收激励促进绿色低碳发展。
The policy aims to promote green and low-carbon development through tax incentives.
Formal '旨在' (aims to).
专家们正在讨论数字税对全球税收格局的影响。
Experts are discussing the impact of digital tax on the global tax landscape.
Abstract noun '格局'.
税收征管的数字化转型显著提高了行政效率。
The digital transformation of tax collection and administration has significantly improved administrative efficiency.
Multi-layered modifier.
必须严厉打击偷税漏税行为,以维护税收公平。
Tax evasion and avoidance must be severely cracked down upon to maintain tax fairness.
Purpose clause '以...'.
在全球化背景下,税收竞争已演变为各国吸引流动性要素的重要手段。
In the context of globalization, tax competition has evolved into an important means for countries to attract mobile factors.
Highly formal '演变为'.
税收归宿的分析揭示了税收负担在生产者与消费者之间的实际分配。
Analysis of tax incidence reveals the actual distribution of the tax burden between producers and consumers.
Technical economic terminology.
构建现代化税收制度是实现国家治理体系和治理能力现代化的必然要求。
Building a modern tax system is an inevitable requirement for achieving the modernization of the national governance system and capacity.
Parallel abstract structures.
税收杠杆的精准运用有助于缓解宏观经济的周期性波动。
The precise use of tax leverage helps mitigate cyclical fluctuations in the macroeconomy.
Nuanced verb '缓解'.
我们应当审视税收政策在促进社会公平与激励经济活力之间的平衡点。
We should examine the balance point of tax policy between promoting social equity and stimulating economic vitality.
Formal verb '审视'.
税收协定的签署旨在消除国际双重征税,促进跨境投资。
The signing of tax treaties aims to eliminate international double taxation and promote cross-border investment.
Legalistic terminology.
税收透明度的提升是打击国际避税行为的关键举措。
Improving tax transparency is a key measure to combat international tax avoidance.
Abstract noun as subject.
税收法定原则是现代法治国家在财税领域的基本准则。
The principle of tax legality is a basic criterion in the field of finance and taxation for modern countries under the rule of law.
Philosophical/Legal register.
Common Collocations
Common Phrases
Often Confused With
Refers to tax affairs/administration, not the money itself.
Refers to the percentage rate, not the total revenue.
Refers to a specific amount of money to be paid.
Idioms & Expressions
Easily Confused
Sentence Patterns
How to Use It
Shuishou is systemic; Shui is specific.
Very high in news and business.
Policy, system, and revenue are top priorities.
- Using '税收' for a single tax bill.
- Confusing '税收' with '税务' (administration).
- Using the wrong verb (e.g., '买税收' instead of '缴纳税款').
- Mispronouncing the tones.
- Using '赋税' in modern business settings.
Tips
Learn the compounds
Learning '税收政策' and '税收制度' together will make you sound much more professional.
Watch the news
Economic news in China frequently uses this word. It's a great way to hear it in context.
Verb pairing
Remember that governments '征收' (levy) tax revenue, they don't just '拿' (take) it.
Formal tone
In HSK 5 or 6 essays, always prefer '税收' over '税' when discussing societal issues.
Tone accuracy
The falling 4th tone on 'shui' is crucial; otherwise, it might sound like 'water' (shui3).
Scan for numbers
In reports, '税收' is often followed by percentages or large currency amounts.
Listen for 'Shui'
Many words start with 'Shui', so listen for the second syllable 'Shou' to confirm the meaning.
Understand the 'Why'
Knowing that tax is seen as a social contribution in China helps understand the tone of news reports.
System vs. Item
Always ask: Am I talking about the whole system (税收) or one specific bill (税)?
HSK Prep
This is a high-frequency word for HSK 5 and 6 reading comprehensions.
Memorize It
Word Origin
Cultural Context
The 2019 Individual Income Tax reform was a major event in Chinese social media.
Paying taxes is often framed as a patriotic duty in official discourse.
The 'Salt and Iron' debates in the Han Dynasty were early discussions on state revenue.
Practice in Real Life
Real-World Contexts
Conversation Starters
"你觉得现在的税收政策公平吗?"
"你们国家的税收主要用在哪些方面?"
"减少税收真的能刺激经济增长吗?"
"你对最近的税收改革有什么看法?"
"企业应该如何合法地优化税收负担?"
Journal Prompts
描述一下你对税收的看法。它对社会有什么贡献?
如果你是政府官员,你会如何分配税收收入?
写一段关于税收如何影响你日常生活的文字。
比较两个不同国家的税收制度。
探讨数字化时代对税收征管带来的挑战。
Frequently Asked Questions
10 questions税 (Shuì) is the general word for tax. 税收 (Shuìshōu) is the formal word for tax revenue or the taxation system as a whole.
Use it in formal contexts like economic reports, news, or academic writing when referring to the total money collected by the state.
No, you pay '税' or '税款'. The government collects '税收'.
It refers to tax incentives or breaks given by the government to encourage certain behaviors or industries.
No, but it is usually the largest part of '财政收入' (fiscal revenue).
It refers to the loss of potential tax revenue due to evasion, avoidance, or poor collection.
An economic theory that taxes should not interfere with market decisions.
Mainly VAT (增值税), Corporate Income Tax (企业所得税), and Personal Income Tax (个人所得税).
Through progressive tax rates where higher earners pay a larger percentage.
The administrative process of managing and collecting taxes.
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Summary
税收 (shuìshōu) is the macro-level term for tax revenue or the taxation system. While '税' is a single tax, '税收' represents the collective funds and the administrative act of gathering them for the state's use.
- Tax revenue (税收) is the total money collected by a government via taxes.
- It is a formal term used in economics, politics, and business contexts.
- Key functions include funding public services and redistributing social wealth.
- Commonly paired with words like 'policy' (政策) and 'system' (制度).
Learn the compounds
Learning '税收政策' and '税收制度' together will make you sound much more professional.
Watch the news
Economic news in China frequently uses this word. It's a great way to hear it in context.
Verb pairing
Remember that governments '征收' (levy) tax revenue, they don't just '拿' (take) it.
Formal tone
In HSK 5 or 6 essays, always prefer '税收' over '税' when discussing societal issues.
Example
税收是政府财政收入的主要来源。
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