所得税和净财富税的纳税人 Who Pays the Income Tax and Net Wealth Tax
These provisions are laid down in the Income Tax Act of 1964 and in the Net Wealth Tax Act of 1964, respectively. 这些条文分别在《1964年所得税法》和《1964年净财富税法》中作出了规定。
These provisions are laid down in the Income Tax Act of 1964 and in the Net Wealth Tax Act of 1964, respectively. 这些条文分别在《1964年所得税法》和《1964年净财富税法》中作出了规定。
This type of tax is particularly frequent in developing countries suffering from severe foreign exchange shortages. 这类税收在受外汇紧缺之苦的那些发展中国家中尤为常见。
The taxation of foreign entities, typically multinational corporations, is somewhat of an exception to the emerging framework of rules governing extraterritorial jurisdiction. 对外国(州)实体(通常是跨国公司)征税,对正在形成的涉及域外管辖的规则框架来说,多少是个例外。
The payroll tax, used to support the social security system, has grown substantially in recent years and is now the second biggest revenue raiser at about 30%. 用以资助社会保障制度的工资税近些年来大为增加,如今已经成了第二个大税源了 – 约占30%。
Usage is not the only way to change a name – it can also be accomplished by a court petition. 使用,并非改变姓名的惟一途径 – 也不妨向法院提出申请以改变姓名。
A person in law possesses certain rights and owes certain duties. 在法律上,人享有一定的权利并负担一定的义务。There are two categories of persons: natural and juristic. 人可分为两类:自然人和法人。
The courts are enforcing acts or rights recognized in the applicable laws, and to that end, they are the vehicle for a form of control on the news industry used by any person or the state, where the laws allow. 法院实施有关法律所承认的行为和权利;为此,在法律许可的范围内,法院乃是任何个人或国家用以对新闻业进行某种形式管理的工具。
No general formula can tell us what conduct is morally offensive and thus unfair, for a great deal depends on the cultural traditions of the country and the current problems of commercial life; besides, views change. 没有一条通用的公式能告诉我们:什么行为是违反道德的从而也是不正当的,因为事情大部分取决于本国的文化传统和当前商业生活中的问题,何况,观点又在变化。
The tort of unfair competition is also grounded in the common law of the various states, and may be enforced in the state courts. 不正当竞争的侵权行为法也在各州的共同法中有其基础,因此也可以通过州法院得到贯彻。