纽约脱衣舞俱乐部寻求“舞蹈艺术”免税 ，“免税”英语怎么说？
现在各个国家税都多，而公司避税的方法也是五花八门，各显神通。9月5日，根据BBC国际的报道，纽约一家脱衣舞夜总会也公然申请减免税收，按常理这个权利只有剧场表演和芭蕾舞剧院才能享受的，小编当年游学时友人相邀去彼等处一游，但因向无猎奇心理，另据说所需不菲，于是一笑作罢。此外，联想到国内这相关的表演行业是否能获减免，或早有免税妙方，亦或是灰色地带？
我们来看相关英文报道：
New York strip club seeks \'dramatic arts\' tax exemption
A New York state strip club says it should not have to pay tax, claiming an exemption for the performing arts.But the New York state tax department and an appeal court say $124,000 owed by Nite Moves does not fall under an exemption for \"live dramatic or musical arts performances\".
The club is expected to ask a cultural anthropologist who has studied exotic danceto testify on its behalf at the New York Court of Appeals.
An administrative law judge had previously ruled that \"the fact that the dancers remove all or part of their costume...simply does not render such dance routines as something le than choreographed performances.\"
But the Tax Appeals Tribunal said the club had not adequately proved that it qualified for the exemption.
一家纽约州的脱衣舞夜总会宣称自己可以做为行为艺术，应当享受免税。但纽约州税务局和一家上诉法庭却认为这家叫Nite Moves 的夜总会所欠的12万四千美元税不应划到“现场戏剧或音乐剧艺术”免税范围。
这家俱乐部将请一位去它那研究过情色舞蹈文化人类学家为他们出庭做证。一位行政法法官曾宣布舞蹈者脱卸部分或者全部服装本身无损舞台表演的艺术成份。但是法官席认为这家俱乐部并没充分证明自己能享有这种免税权。
【讲解】
文中的 tax exemption 即指免税，exemption是很常用的一个词，表示“免除”的意思，比如 exemption from examination（免试），exemption from inspection (免检)等。我们再来看看文中出现的一些其它词组，strip club： 脱衣舞夜总会（俱乐部），在欧美是一种合法的娱乐场所，performing arts 指行为艺术，on one’s behalf，代表某人做某事，choreographed performances 舞蹈表演。
