Tax 税收
- An income tax deduction is allowed for bad debt.
坏账在计算所得税时可作为一个抵减项。 - Filing a false tax return is under the penalties of perjury to taxing authorities.
提交虚假税收申请表将以对税务当局作伪证论处。 - He was convicted of tax evasion.
他因逃税被定罪。 - It is the duty of citizens to pay taxes in accordance with the law.
公民有依照法律纳税的义务。 - Some state statutes impose special taxes, usually in the form of stamp tax,on sales of stock.
有些州的法规对股票销售征收特种税，通常是以印花税的形式征收。 - The federal income tax is governed by the Internal Revenue Code.
联邦所得税事项由《国内税收法典》调整。 - The tax court has jurisdiction over questions of law and fact arising under the tax laws.
税务法院对因税法而产生的法律和事实问题具有管辖权。 - The tax is assessed as a percentage of the assigned value of a corporation’s capital stock.
此税是按公司股份总额的百分比予以征收。 - The tax is levied without statutory authority.
征收此税缺乏法律依据。 - The tax ruling has retrospective effect.
该税务裁定具有溯及力。
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