索引词：levy
例文：在法律文件中经常用到levy这个词，它既可以用作及物动词，也可以用作名词。《布莱克法律词典》对这个词给出了如下释义： levy [ˈlɛvi] n[C] the imposition of a fine or tax; the fine or tax so imposed. v.t. To impose or assess (a fine or a tax) by legal authority 作为动词，levy常构成这样的短语：levy a tax on sth 根据上述释义，我们可以看出动词levy的意思是征收（罚款或税款），名词levy的意思是（征收的）罚款或税款。 [例1] Tax means a tax, levy, duty, charge, deduction or withholding, however it is described, that is imposed by law or by a Government Agency, together with any related interest, penalty, fine or other charge. 赋税是指由法律或由政府机构征收的各类税捐、费用、扣减或预提（不论其名称为何），包括任何相关利息、罚款、罚金或其他收费。