Part 36 Tax
稅收
1.An income tax deduction si allowed for bad debt.
壞賬在計算所得稅時可作為一個抵減項。
2.Filing a false tax return is under the penalties of perjury to taxing authorities.
提交虛假稅收申請表將以對稅務當局作偽證論處。
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。
5.Some state statutes impose special taxes,
有些州的法規對股票銷售征收特種稅，
usually in the form of stamp tax,on sales of stock.
通常是以印花稅的形式征收。
6.The federal income tax is governed by the Internal Revenue Code.
聯邦所得稅事項由《國內稅收法典》調 整。
7.The tax court has jurisdiction over questions of law and fact arising under the tax laws.
稅務法院對因稅法而產生的法律和事實問題具有管轄權。
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。
10.The tax ruling has retrospective effect.
該稅務裁定具有溯及力。