Word · Frequency #24765
rateable
应纳地方税的；应课税的
liable to payment of locally assessed property taxes
- 1.
Liable to incur the payment of rates.
应缴地方税的；须纳税的
- 2.
Able to be evaluated with a rating.
可评级的；能够评级的
应缴地方税的；须纳税的；可评级的；能够评级的；可估价的；可评论的；按比例的
In use
The new office building is rateable, so the company must pay local taxes on it.
They checked the rateable value of the shop before buying it.
The old barn is rateable now that it has been turned into a holiday home.
be rateable
rateable 作表语，表示某财产须缴纳地方财产税。
The warehouse is rateable.
这座仓库应纳地方税。
rateable + noun
rateable value 是英国地方税体系中的固定说法，指应纳税财产的估定价值。
They appealed against the rateable value of their shop.
他们对其店铺的应课税价值提出了申诉。
Common mistakes
The factory rateable at $2,000 a year.
Connections
Collocations
- rateable value
- 应课税价值；应税价值
- The rateable value of the office was updated in April.该办公室的应课税价值在四月份更新了。
- rateable property
- 应课税财产；应纳地方税的房产
- Any rateable property must have a valid tax reference.任何应课税财产都必须有有效的税号。
- rateable premises
- 应课税场所；应纳税经营场所
- The new warehouse became rateable premises once it was in use.新仓库在投入使用后即成为应课税场所。
- rateable occupation
- 应课税占用；应税占有
- Rateable occupation requires actual and exclusive possession.应课税占用要求实际且独占的占有。
- rateable occupier
- 应课税占用人；应纳税占用人
- The rateable occupier, not the owner, is usually liable for the charges.应课税占用人通常是缴费责任人，而不是所有人。
Learner notes
Memory Tip
把 rateable 拆成 rate（税率）+ able（可…的）：脑海里浮现一张房产税单，上面标着 rateable，提醒你这是“应纳地方税的”，也能顺带记“可估价的”。
Context & Register
语域：formal 常见场景：英国地方政府文件、房地产估价报告 通常用于英国地方税（rates/council tax）语境，多出现在正式或技术性文件中，口语中比较少见。
Grammar Note
英式英语中常用于税务语境，如 rateable value（应税价值）。
Pronunciation & Spelling
与 rateable /ˈreɪtəbəl/ 真正押韵的有 relatable /rɪˈleɪtəbəl/ 和 debatable /dɪˈbeɪtəbəl/，三者从重读元音 /eɪ/ 起的读音都是 /eɪtəbəl/。注意 rate /reɪt/、able /ˈeɪbəl/、table /ˈteɪbəl/、capable /ˈkeɪpəbəl/ 等虽含 /eɪ/ 或 -able 拼写，但重读元音后的辅音不同，并不与 rateable 押韵。
Learn the forms together
页面下方列出了常见词形变化。学习时注意它们在句子中的语法位置。
Dictionary facts from ECDICT, WIKTIONARY.