法律英語基礎(chǔ)聽說900句:Part 36 稅收 Tax
三十六、稅收（Tax）
1.An income tax deduction si allowed for bad debt.
壞賬在計(jì)算所得稅時(shí)可作為一個(gè)抵減項(xiàng)。
2.Filing a false tax return is under the penalties of perjury to taxing authorities.
提交虛假稅收申請(qǐng)表將以對(duì)稅務(wù)當(dāng)局作偽證論處。
3.He was convicted of tax evasion.
他因逃稅被定罪。
4.It is the duty of citizens to pay taxes in accordance with the law.
公民有依照法律納稅的義務(wù)。
5.Some state statutes impose special taxes,usually in the form of stamp tax,on sales of stock.
有些州的法規(guī)對(duì)股票銷售征收特種稅，通常是以印花稅的形式征收。
6.The federal income tax is governed by the Internal Revenue Code.
聯(lián)邦所得稅事項(xiàng)由《國(guó)內(nèi)稅收法典》調(diào)整。
7.The tax court has jurisdiction over questions of law and fact arising under the tax laws.
稅務(wù)法院對(duì)因稅法而產(chǎn)生的法律和事實(shí)問題具有管轄權(quán)。
8.The tax is assessed as a percentage of the assigned value of a corporation's capital stock.
此稅是按公司股份總額的百分比予以征收。
9.The tax is levied without statutory authority.
征收此稅缺乏法律依據(jù)。
10.The tax ruling has retrospective effect.
該稅務(wù)裁定具有溯及力。
