超经典法律翻译100篇 之 税法 1 Tax Law 税法
The principal source of federal revenue is the
individual income tax, which accounts for clo to
one half.
联邦税收的主要来源是个人所得税 - 几乎占
50%。
The payroll tax, ud to support the social curity
system, has grown substantially in recent years
and is now the cond biggest revenue rair 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%。
The corporate income tax is next, followed by
exci taxes.
其次 便是公司 法人 所得税 再次 则为
消费税。
Other federal taxes include customs duties, gift
taxes, and estate taxes, but the are relatively
small sources of revenue.
其他的联邦税包括关税、赠与税和遗产税 但
这些都是比较小的税源。
State and local authorities rai revenue chiefly
through sales, income and property taxes.
州和地方当局主要是通过销售税、所得税和财
产税筹集税收的。
While state and local revenue has grown
considerably in recent years, it is still substantially
less than federal revenue.
虽然近些年来各州和各地的税收大有增加 但
比起联邦税收来 仍然是小巫见大巫。
The federal income taxes, both individual and
corporate, are of special importance becau of
their effects on both personal and business
conduct.
联邦的个人和公司 法人 所得税因其对个人
和企业的活动都有影响而特别显得重要。 超经典法律翻译100篇 之 税法 2 Their great complexities invite attempts at tax
avoidance, and tax considerations often determine
the shape of a transaction.
联邦所得税非常复杂 因而引起了人们的逃税
企图 而一笔交易采取什么方式也往往取决于
税收方面的种种考虑。
Nevertheless, the federal income tax is a creature
of this century.
虽然如此 联邦所得税却是本世纪的产物。
In 1895 the Supreme Court of the United States
held that a federal tax on income was
unconstitutional, and it was not until 1913, when the
Sixteenth Amendment to the Constitution became
effective, that Congress was empowered "to lay
and collect taxes on incomes".
1895年美国最高法院曾认定联邦所得税是违宪
的 直到1913年美国宪法第16号修正条文生
效实施时 国会才有权“征收所得税’’。
Although a progressive income tax on individuals
was ud in the 1930's during the New Deal to help
reduce the extremes of wealth and poverty, as late
as 1939 only one out of every twenty five
Americans of working age was a federal income tax
became the dominant instrument for raising federal
revenue, and today some hundred million individual
income tax returns are filed annually.
虽然在30年代新政期间曾对个人采用了累进
的所得税以有助于缓和贫富悬殊 但直至1939
年 联邦所得税纳税人在达到工作年龄的美国
人中只占l/25 那时 所得税成了联邦筹款的
主要手段 而如今 每年提出的个人所得税申
报竞达数亿件之多。
The primary source of the law of federal income
taxation is the Internal Revenue Code of 1954,
which, with its amendments, contains all of the
联邦所得税法的主要渊源是《1954年国内税法
典》 该法连同其历次修正在内 包括除了涉
及关税外的全部现行联邦税收规定。 超经典法律翻译100篇 之 税法 3 currently applicable federal revenue provisions
except tho relating to customs duties.
Tax law is thus fundamentally statutory, though
some of its areas have been greatly influenced by
judicially developed doctrines.
因此 税法基本上是制定法 - 虽然在税法的某
些领域中 在审判上形成的原则 其影响是很
大的。
Treasury, laid down additional detailed rules,
intended to interpret, to implement, and to fill gaps
in the Code.
财政部又规定了补充细则 其意图是解释、实
施并补充该法典。
They are valid, however, only to the extent that they
are not inconsistent with the Code.
但这些细则只是在同该法典不冲突的范围内才
是有效的。
The most significant of the other administrative
pronouncements are the published rulings of the
Internal Revenue Service on Stated ts of facts
usually involving a problem common to a number of
taxpayers.
其他行政决定中最重要的 是国内税务局就下
列事实而发布的裁决 涉及许多纳税人都有的
某个问题的一系列事实。
Primary responsibility in the administration of the
tax laws is with the Internal Revenue Service,
which is headed by the Commissioner of Internal
Revenue and is under the supervision of the
Secretary of the Treasury.
对执行税法负主要责任的是国内税务局 该局
以国内税务专员为其首长并受财政部长的领
导。
Single individuals with gross income of more than
$3,300, married couples with gross incomes of
单身男女总收入超过3 300美元或已婚夫妇总
收入超过5 400美元者和一切公司 法人 都 超经典法律翻译100篇 之 税法 4 more than $5,400, and all corporations are required
to file income tax returns.
必须申报所得税。
Current collection of tax during the year the income
is obtained is accomplished by the withholding of
individual income tax on wages and salaries and
the periodic payment by some individual and
corporate taxpayers of an estimated tax on other
forms of income.
在个人所得到手的年度内当期收税的办法 是
从工资和薪金扣除个人所得税 而其他所得税
则由个人或公司 法人 纳税人定期缴付所估
定的税款。
Most disputes involving claimed deficiencies in the
