法律英语：Tax 税收.docx

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 corporations 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。词汇表：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 perjuryn.伪证；伪证罪参考例句：Youll 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 doesnt 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。更多英语学习方法：企业英语培训/