法律英語的基礎句子

Tax 税收

income tax deduction is allowed for bad debt. 壞賬在計算所得税時可作為一個抵減項。

ng a false tax return is under the penalties of perjury to taxing authorities. 提交虛假税收申請表將以對税務當局作偽證論處。

was convicted of tax evasion. 他因逃税被定罪。

is the duty of citizens to pay taxes in accordance with the law. 公民有依照法律納税的義務。

state statutes impose special taxes, usually in the form of stamp tax, on sales of stock.有些州的'法規對股票銷售徵收特種税，通常是以印花税的形式徵收。

federal income tax is governed by the Internal Revenue Code. 聯邦所得税事項由《國內税收法典》調整。

tax court has jurisdiction over questions of law and fact arising under the tax laws. 税務法院對因税法而產生的法律和事實問題具有管轄權。

tax is assessed as a percentage of the assigned value of a corporation's capital stock. 此税是按公司股份總額的百分比予以徵收。

tax is levied without statutory authority. 徵收此税缺乏法律依據。

tax ruling has retrospective effect. 該税務裁定具有溯及力。