目的税
目的税（purpose tax）目的税又称“特别税”、“特定税”。是以税收是否具有特定用途为标准的一种分类。
任何关于电邮的税务咨询不是以避免国内税法处罚为目的。
The introduction of a wealth tax would have shown seriousness of purpose (though it would also have allowed the state to dig its hands into Mr Berlusconi's pockets).财富税的出台将显示目标的严肃性虽然这样的措施也将允许国家将手伸入贝卢斯科尼先生的口袋或允许国家从贝卢斯科尼先生那里拿出钱来缴税。
The taxpayer has a substantial purpose (apart from Federal income tax effects) for entering into such transaction.纳税人签订该项交易具有实质目的(除了联邦所得税影响)。
