你必须缴纳对狗所课征的财产税。
It is required that you must pay a property tax on your dog.
我们将对他的财产课征税金。
第二部分：我国消费税课征制度的评价。
Section three: The basal design that can perfect our country's excise tax system.
第四章土地增值税与工程受益费的课征对象。
Chapter Four Object of Land Value Increment Tax and Project Benefiting charge Collection.
遗产税是对公民死亡时遗留的财产课征的税收。
Estate Duty is a revenue in which estate leaved behind after the citizen's death.
所得税和应以补充所得税论的净财富税，是向个人课征的。
Income Tax and the Net Wealth Tax that should be considered as complementary to Income Tax are levied on individuals.
超出免税额度的头1，000美元将按当前税率课征关税。
Duty will be assessed at the the current rate on the first $1,000 above the exemption.
是指根据纳税者的支付能力来决定对其课征税收多少的原则。
A principle of taxation in which taxes are based on the income or resource-ownership ability of people to pay the tax.
当人们的收入超过一定的数额时再向人们的个人所得课征一笔税金。
The phaseout of the EITC after earnings exceed a certain threshold imposes a high implicit marginal tax rate on earnings.
物业税即房地产保有税，属于财产税，是对房地产保有环节课征的一种税。
Property tax, also known as estate tax, is a tax for ownership of real estates, which is collected in view of realty ownership.
效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。
Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden.
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。
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。
A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
盐课在清代的赋税收入中占有重要地位，盐课征收历来是学者们研究的一个焦点问题。
Salt taxation plays a so important role in the taxation in the Qing Dynasty that salt taxation levying is focus problem studied by all scholars.
房地产遗产税是指以财产所有人死后留给亲人的大笔遗产为征税对象而课征的一种税。
This is a tax on large gifts of wealth to family members after a person dies.
免丁钱是一种创行于南宋绍兴中期的身丁税，课征对象为寺观僧道，仅盛行于南宋时期。
Exempting from poll taxation was a kind of tax policy that prevailed only in middle period of Southern Song Dynasty, and levied tax on Buddhist monks and Taoist priests.
在特别针对保护钢铁业的提案中，执委会表示，将争取缩短从展开调查到课征关税的时间。
In particular, proposals for the protection of the steel industry, the Executive Committee said it will fight to shorten the time from launching investigation to imposing tariffs.
美国法人(公司)在全世界的所得都必须课税。如果公司的股东是外国人，他们只被课征在美国的所得税。
US legal person (corporation) is taxable based on worldwide income. If the SHAREHOLDERS are foreign persons, they are only taxable based on US income.
如反倾销税金额在预期基础上课征，则应请求，应对超过倾销幅度的任何己付反倾销税的迅速退还做出规定。
When the amount of the anti-dumping duty I assessed on a prospective basis, provision shall be made for a prompt refund, upon request, of any duty paid in excess of the margin of dumping.
即使绝大多数讼案结果尚未涉及到关税课征的问题，但那种认为1980年以前几乎不存在反倾销的传统观点也绝非正确。
The conventional view that few antidumping cases existed prior to 1980 is not correct, although most did not result in the imposition of duties.
有的学者认为，课征证券交易税或提高证券交易税的税率能增加交易成本，抑制投机，降低市场的波动性；反之，则刺激过度投机行为，扩大股市波动的幅度。
Some scholars believe that levying securities transaction tax or raising the tax rate will increase transaction costs, curb speculation, and reduce market volatility, and vice versa.
有的学者认为，课征证券交易税或提高证券交易税的税率能增加交易成本，抑制投机，降低市场的波动性；反之，则刺激过度投机行为，扩大股市波动的幅度。
Some scholars believe that levying securities transaction tax or raising the tax rate will increase transaction costs, curb speculation, and reduce market volatility, and vice versa.
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