人头税
Whether they bear the name VAT tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.───无论背上增值税、销售税、人头税，税，税款，海关计酬、单位、邮票、或其它什么名字，但一切仍是直接税或间接税。
capitation taxes───人头税
capitation grant───按人头付费
corporation tax───公司所得税；企业增值税
capitation───n.人头税；按人收费；每人均摊费
capitations───n.人头税；按人收费；每人均摊费
sanitation man───垃圾清洁工；环卫工人
capitation grants───按人头付费