“免税”英語怎麼説

摘要：根據BBC國際的報道，紐約一家脱衣舞夜總會也公然申請減免税收，按常理這個權利只有劇場表演和芭蕾舞劇院才能享受的。你知道怎麼用英語表達嗎?

New York strip club seeks 'dramatic arts' tax exemption

A New York state strip club says it should not have to pay tax, claiming an exemption for the performing arts. But the New York state tax department and an appeal court say $124,000 owed by Nite Moves does not fall under an exemption for "live dramatic or musical arts performances".

The club is expected to ask a cultural anthropologist who has studied exotic dance - and visited the club - to testify on its behalf at the New York Court of Appeals.

An administrative law judge had previously ruled that "the fact that the dancers remove all or part of their costume... simply does not render such dance routines as something less than choreographed performances."

But the Tax Appeals Tribunal said the club had not adequately proved that it qualified for the exemption.

一家紐約州的脱衣舞夜總會宣稱自己可以做為行為藝術，應當享受免税。但紐約州税務局和一家上訴法庭卻認為這家叫Nite Moves 的夜總會所欠的12萬四千美元税不應劃到“現場戲劇或音樂劇藝術”免税範圍。

這傢俱樂部將請一位去它那研究過情色舞蹈文化人類學家為他們出庭做證。一位行政法法官曾宣佈舞蹈者脱卸部分或者全部服裝本身無損舞台表演的藝術成份。但是法官席認為這傢俱樂部並沒充分證明自己能享有這種免税權。

　　【講解】

文中的 tax exemption 即指免税，exemption是很常用的一個詞，表示“免除”的意思，比如 exemption from examination(免試)，exemption from inspection (免檢)等。我們再來看看文中出現的一些其它詞組，strip club： 脱衣舞夜總會(俱樂部)，在歐美是一種合法的娛樂場所，performing arts 指行為藝術，on one’s behalf，代表某人做某事，choreographed performances 舞蹈表演。