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单词 Imposition
释义 課稅
1. A tax, levy, or rate that a government or statutory authority may require a person to pay or serve; for example, salaries tax; stock exchange levy; estate duty; rates on property. Generally, a person is not to be taxed unless there are clear words in the tax statutes imposing liability on that person: Tennant v Smith [1892] AC 150 (HL). 2. A pecuniary penalty or sentence imposed by a court. See also Fine; Levy; Rate; Tax.
1. 政府或法定機構可要求某人繳付之稅項、徵款或差餉,例如,薪俸稅、交易所徵款、遺產稅、土地財產差餉。概括而言,除非稅收法例有明確的字句向某人施加法律責任,否則該人不可被徵稅:Tennant v Smith [1892] AC 150(上議院)。    判處 2. 法庭加諸的罰款或刑罰。另見 Fine; Levy; Rate; Tax。n.
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更新时间:2024/10/27 7:24:14