Noun:

1. lien of which a tax collector may avail himself in default of taxes (analogous to a judgment lien)

taxus[单复同] n.；[植]紫杉taxn.税；负担v.斥责；课税；使 ... 负重荷tax-bearing rate税负率tax revenue losing税收流失tax sparing system分税制tax classification税收分类tax revenue effect税收效应tax amount payable[经] 应纳税额Tax returns system报税系统tax rate structure税率结构tax revenue source税源tax payer oriented以纳税人为本