法律英语：Tax 税收_法律英语

法律英语：Tax 税收

文章来源：未知文章作者：enread 发布时间：2014-10-31 07:44 字体： [大中小]　进入论坛

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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 statutes¹ 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。

An income tax deduction² 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 perjury³ 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 evasion⁴.

他因逃税被定罪。

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 jurisdiction⁵ 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 levied⁶ 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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1 statutes
成文法( statute的名词复数 )；法令；法规；章程
参考例句：
The numerous existing statutes are complicated and poorly coordinated. 目前繁多的法令既十分复杂又缺乏快调。来自英汉非文学 - 环境法 - 环境法 Each agency is also restricted by the particular statutes governing its activities. 各个机构的行为也受具体法令限制。来自英汉非文学 - 环境法 - 环境法

2 deduction
n.减除，扣除，减除额；推论，推理，演绎
参考例句：
No deduction in pay is made for absence due to illness.因病请假不扣工资。 His deduction led him to the correct conclusion.他的推断使他得出正确的结论。

3 perjury
n.伪证；伪证罪
参考例句：
You'll be punished if you procure the witness to commit perjury.如果你诱使证人作伪证，你要受罚的。 She appeared in court on a perjury charge.她因被指控做了伪证而出庭受审。

4 evasion
n.逃避，偷漏(税)
参考例句：
The movie star is in prison for tax evasion.那位影星因为逃税而坐牢。 The act was passed as a safeguard against tax evasion.这项法案旨在防止逃税行为。

5 jurisdiction
n.司法权，审判权，管辖权，控制权
参考例句：
It doesn't lie within my jurisdiction to set you free.我无权将你释放。 Changzhou is under the jurisdiction of Jiangsu Province.常州隶属江苏省。

6 levied
征（兵）( levy的过去式和过去分词 )；索取；发动（战争）；征税
参考例句：
Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。 Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。