sur·tax /ˈsɝˌtæks/
  附加稅
  Sur·tax n. An additional or extra tax.
  Sur·tax v. t. To impose an additional tax on.
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  surtax
       n : an additional tax on certain kinds of income that has
           already been taxed [syn: supertax]
       v : levy an extra tax on; "surtax luxury items that cost more
           than $1,000"