三十六、稅收（Tax）

1.An income tax deduction si allowed for bad debt.

2.Filing a false tax return is under the penalties of perjury to taxing authorities.

3.He was convicted of tax evasion.

4.It is the duty of citizens to pay taxes in accordance with the law.

5.Some state statutes impose special taxes,

usually in the form of stamp tax,on sales of stock.

6.The federal income tax is governed by the Internal Revenue Code.

7.The tax court has jurisdiction over questions of law and fact arising under the tax laws.

8.The tax is assessed as a percentage of the assigned value of a corporation's capital stock.

9.The tax is levied without statutory authority.

10.The tax ruling has retrospective effect.

壞賬在計算所得稅時可作為一個抵減項(xiàng)。

提交虛假稅收申請表將以對稅務(wù)當(dāng)局作偽證論處。

他因逃稅被定罪。

公民有依照法律納稅的義務(wù)。

有些州的法規(guī)對股票銷售征收特種稅，

通常是以印花稅的形式征收。

聯(lián)邦所得稅事項(xiàng)由《國內(nèi)稅收法典》調(diào)整。

稅務(wù)法院對因稅法而產(chǎn)生的法律和事實(shí)問題具有管轄權(quán)。

此稅是按公司股份總額的百分比予以征收。

征收此稅缺乏法律依據(jù)。

該稅務(wù)裁定具有溯及力。