法律英语：Tax 税收

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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