| 1. | A withholding tax is withheld from a foreign corporation and levied on interest paid on loans .
预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。 |
| 2. | Coefficient of association duties
按系数课征的关税 |
| 3. | Estate duty is a revenue in which estate leaved behind after the citizen ' s death
遗产税是对公民死亡时遗留的财产课征的税收。 |
| 4. | An action for the imposition of a fine may be filed by the person who has requested the injunction
课征罚款的上诉得由要求发布禁止命令的个人提出。 |
| 5. | In connection with such an imposition , an action may be brought for a new injunction to be issued under penalty of a fine
并得提出申诉针对此一课征要求一个新的具有罚款规定的禁止命令的发布。 |
| 6. | Therefore dividends declared by the corporate income out of retained earnings and distributed to the holders were subject to withholding corporate tax , as well individual income tax
将公司之盈余分配给股东之年度，股东必须再就收取之股利，课征个人所得税，俗称两税独立。 |
| 7. | The congress shall have power to lay and collect taxes on incomes , from whatever source derived , without apportionment among the several states , and without regard to any census or enumeration
国会有权对任何来源的收入课征所得税，无须在各州按比例进行分配，也无须考虑任何人口普查或人口统计数。 |
| 8. | The present stamp duty is not a perfect tax on securities exchange that is based on the transactions of negotiable and levied in the light of total amount regardless of gain or loss
我国现行交易环节印花税实际上是一种不完善的证券交易税。证券交易税是对有价证券的交易行为，按买卖成交额所课征的一种流转税。 |
| 9. | The tax on securities exchange can influence investors " decision and behavior directly through increasing or decreasing the cost of transaction . so it can affect the development of securities market
证券交易税是不论证券交易盈亏，一律按税率全额课征，因而，它可以通过增减证券交易成本，直接影响投资者的交易决策与交易行为，从而影响证券市场的发展。 |
| 10. | Before anti - dumping duties can be imposed , there must be final affirmative determinations from both the commerce department that dumping occurred and from the u . s . international trade commission ( usitc ) that the imports injured or threatened u . s . industry
在对任何进口产品课征反倾销税之前，必须由商务部作出发生倾销的最终肯定性裁决，并由美国国际贸易委员会（ |
