excess retention tax

例句：

1. 1.The government has introduced a new excess retention tax to raise funds for public projects.
   政府推出了一种新的超额保留税，以筹集公共项目的资金。
2. 2.The excess retention tax is a controversial issue that affects many businesses and individuals.
   超额保留税是一个有争议的问题，影响了许多企业和个体。
3. 3. The excess retention tax is calculated based on the difference between the actual expenditure and the budgeted amount.
   超额保留税是根据实际支出与预算金额之间的差额来计算的。