三十六、税收（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.

坏账在计算所得税时可作为一个抵减项。

提交虚假税收申请表将以对税务当局作伪证论处。

他因逃税被定罪。

公民有依照法律纳税的义务。

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。

联邦所得税事项由《国内税收法典》调整。

税务法院对因税法而产生的法律和事实问题具有管辖权。

此税是按公司股份总额的百分比予以征收。

征收此税缺乏法律依据。

该税务裁定具有溯及力。