- 1應稅的、須課稅的（報稅時的「課稅所得」就是 taxable income）
If money or property is taxable, the law says tax must be paid on it. It is the plain opposite of tax-free. You meet it most often with income: your taxable income is what is left after you take away the parts the government lets you leave out, and that remaining number is the one your tax is calculated from. But it stretches wider than income — goods can be taxable, a gift can be taxable, a prize can be taxable, land can be taxable. Note that taxable does not mean 'already taxed' and it does not mean 'you owe tax right now'; it means this thing belongs to the group of things tax applies to. It is a formal, legal-sounding word. You will see it on tax forms, bank letters and news reports rather than hear it at dinner. There is also a noun 'taxable' used by accountants for a taxable item, but that is specialist talk and you can safely leave it alone.
From the word’s history
From tax + -able.
由 tax「稅」加 -able「可…的」組成。
組成tax + -able. The ending -able normally means 'can be done' (washable, readable), but here it carries the legal sense 'liable to, subject to' — this is something tax may be applied to.
原始詞典資料3 筆記錄
以下是外部詞典記錄的用法，摘錄並精簡格式，我們還沒有寫成教學內容。上面的說明才是我們自己寫的；有些用法可能上面已經講過了。
taxableadj/ˈtæksəbəl/
- 1
That can be taxed.
- 2
Subject to taxation.
- (Normally forgiven debt is taxable and only business expenses paid for with company income are deductible.)
taxablenoun/ˈtæksəbəl/
- 1
Something on which tax must be paid.
摘錄自 英文維基詞典 English Wiktionary，已精簡格式；依 CC BY-SA 4.0 授權使用，改動後的內容同樣以此授權提供。