所得税和净财富税的纳税人 Who Pays the Income Tax and Net Wealth Tax
These provisions are laid down in the Income Tax Act of 1964 and in the Net Wealth Tax Act of 1964, respectively. 这些条文分别在《1964年所得税法》和《1964年净财富税法》中作出了规定。
法律英语阅读
关税及其他进口税收 Customs Duties and Other Import Charges
This type of tax is particularly frequent in developing countries suffering from severe foreign exchange shortages. 这类税收在受外汇紧缺之苦的那些发展中国家中尤为常见。
对外国实体的税收 Taxation of Foreign Entities
The taxation of foreign entities, typically multinational corporations, is somewhat of an exception to the emerging framework of rules governing extraterritorial jurisdiction. 对外国（州）实体（通常是跨国公司）征税，对正在形成的涉及域外管辖的规则框架来说，多少是个例外。
税法 Tax Law
The payroll tax, used to support the social security system, has grown substantially in recent years and is now the second biggest revenue raiser at about 30%. 用以资助社会保障制度的工资税近些年来大为增加，如今已经成了第二个大税源了 – 约占30%。
姓名之变更 Changing a Name
Usage is not the only way to change a name – it can also be accomplished by a court petition. 使用，并非改变姓名的惟一途径 – 也不妨向法院提出申请以改变姓名。