| 地 | dì shuì | local tax (abbr. for 地方税) / land tax (abbr. for 土地税) | 
| 地 | de | -ly / structural particle: used before a verb or adjective, linking it to preceding modifying adverbial adjunct | 
| 地 | dì | earth / ground / field / place / land / CL:片 | 
| 税 | shuì | taxes / duties |