法律英语基础句子：Tax 税收

　　Tax 税收

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

　　坏账在计算所得税时可作为一个抵减项。

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

　　提交虚假税收申请表将以对税务当局作伪证论处。

　　3.He was convicted of tax evasion.

　　他因逃税被定罪。

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

　　公民有依照法律纳税的义务。

　　5.Some state statutes 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。

　　6.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。

　　7.The tax court has jurisdiction 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。

　　8.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。

　　9.The tax is levied without statutory authority.

　　征收此税缺乏法律依据。

　　10.The tax ruling has retrospective effect.

　　该税务裁定具有溯及力。