法律英语基础听说900句 Part36-40

三十六、税收（Tax）

1.An income tax deduction 1 si allowed for bad debt.

2.Filing a false tax return is under the penalties of perjury 2 to taxing authorities.

3.He was convicted of tax evasion 3.

4.It is the duty of citizens to pay taxes in accordance with the law.

5.Some state statutes 5 impose special taxes,

usually in the form of stamp tax,on sales of stock.

6.The federal income tax is governed by the Internal Revenue Code.

7.The tax court has jurisdiction 6 over questions of law and fact arising under the tax laws.

8.The tax is assessed as a percentage of the assigned value of a corporation's capital stock.

9.The tax is levied 7 without statutory authority.

10.The tax ruling has retrospective effect.

坏账在计算所得税时可作为一个抵减项。

提交虚假税收申请表将以对税务当局作伪证论处。

他因逃税被定罪。

公民有依照法律纳税的义务。

有些州的法规对股票销售征收特种税，

通常是以印花税的形式征收。

联邦所得税事项由《国内税收法典》调整。

税务法院对因税法而产生的法律和事实问题具有管辖权。

此税是按公司股份总额的百分比予以征收。

征收此税缺乏法律依据。

该税务裁定具有溯及力。

Part 37 Death penalty

1.A sentencing judge is required to consider any mitigating 8 circumstances

befor imposing 9 the death penalty.

2.Capital punishment for murder is based on the idea that if a person kills someone,he must pay with his own life.

3.Death penalty is usually imposed because of some type of gross misconduct.

4.He was executed by firing squad 10.

5.He was guilty of a capital crime.

6.He was sentenced to death but was reprieved 11 by the president.

7.The death sentence was commuted 12 to life imprisonment 13.

8.The prisoners were condemmed to death.

9.The punishment for treason is death.

10.They argued about whether the statute 4 mandating 14 the death penalty is unconstitutional.

死刑

在处死刑之前，要求量刑法官必须考虑是否有任何减轻罪行之情节。

针对谋杀的死刑判决是基于这样一个理念：如果一个杀死了某人，他必须用自已的生命作为补偿。

死刑经常只对某类别的严重犯罪惩处。

他被行刑队处决。

他犯了死刑。

他被判处死刑但被总统下令缓期执行。

死刑减成终身监禁。

囚犯们被判死刑。

对叛国罪的处罚是处死。

他们就规定死刑的法规是否违宪进行争论。

Part 38 Pleading

1.A lawsuit 15 begins with the filing of a complaint.

2.A pleading is a legal document filed with the court

that sets forth 16 the position and contentions 17 of a party.

3.An answer usually sets forth the defendant 18's defenses and counterclaims.

4.Certain defenses may be made by motin rather than included in the answer.

5.In some circumstances,a party must obtain the court's permission to amend 19 its complaint.

6.Pleadings must be submitted to the court

when the action is set down for trail.

7.The defendant was given a copy fo information before he was called upon to plead.

8.The indictment 20 was incorrectly worded.

9.The statement of claim was stuck out because it disclosed no cause of action.

10.This complaint or pleading is a statement of the charge against the defendant and the remedy sought,typically money damages.

诉辩状

诉讼从提交诉状开始。

诉辩状是向法院提交的，陈述当事人立场和主张的法律文书。

辩护状通常写也被告的答辩和反诉。

某些辩护可以动议提出，而不是包括在答辩状中。

在某些情况下，当事人必须经法院许可方能修改其诉讼。

当案件确定正式审判后，诉辩状必须呈交法院。

被告在被传唤进行辩护之前收到一份警方起诉书副本。

刑事诉状的措辞不正确。

因未说明诉因，该起诉被取消。

诉状是对被告进行指控和寻求救济的陈述，这种救济一般是指金钱赔偿救济。

Part 39 Litigation

1.A litigant 21 generally must make a motion in writing.

2.A party must be given fair motie fo the case made against him.

3.Agree,for the law is costly 22.

4.An action is not given to one who is not injured.

5.As already suggested,lawsuits do not begin themselves.

6.He brought a libel action.

7.He had to resort to threats of court action to get repayment 23.

8.I am afraid you will to be charged for damages.

9.I am sorry we have to charge for damages.

10.If the law has other provisions concerning limitation of action,those provisions shall apply.

11.If there is a prosecution 24 the onus 25 will normally be on the prosecutor 26 to prove the case.

12.Inspection 27 was ordered to take place seven days after discovery.

13.It is a case of accidental death.

14.No right of action can have its origin in fraud.

15.Possession is nine points of the law.

16.She decided 28 to go to law against her husband to have the dispute settled.

17.The case represents a new development in the law of libel.

18.The judicial 29 process deals not with abstract questions or hypothetical situations but with actual controversies 30 between real parties.

19.The prosecution in a criminal case has to establish beyond reasonable doubt that the accused committed th crime.

20.Win your lawsuit and lose your money.

诉讼

诉讼当事人通常必须作出书面申请。

当事人应当被合理告知其被指控的理由。

私了吧，诉论太费钱。

非受害者无权进行诉论。

正如常所说，诉论不会自动开始。

他提起诽谤之诉。

他不得不用诉讼相威胁以求获得偿还。

恐怕你要受到索赔指控。

对不起，我们得提起索赔之诉。

法律对诉讼时效另有规定，依照法律规定。

如果起诉，通常由起诉人负责证明案件成立。

证据开示程序完成后的第七天法院命令对文件进行检查。

此是一个意外事故死亡案。

欺诈不能产生诉权。

有财势者在诉讼中总占上风。

她决定去法院起诉丈夫以解决争端。

案情代表了反诽谤法的新动向。

司法程序解决的不是抽象问题或假想情形，

而是真实的当事人之间的事实之意间的事实在争端。

在刑事案件中，控方必须毫无疑义地确认被告犯了罪。

赢了官司输了钱。

Part 40 Costs

1.Costs of the case will be borne by the defendant.

2.Costs will be shared equally between the two paties.

3.The amount of costs payable 31 by one party to another may be fixed 32 by rules or determined 33 by way of assessment 34.

4.The cost of litigation will be more affordable 35 and predictable.

5.The court ordered the costs to be taxed if not agreed.

6.The defendants 36 successfully obtained the dismissal of an appeal but were awarded no costs.

7.The judge awarded costs to the defendant.

8.The party receiving costs may obtain some of those costs at an early stage.

9.The paying party is often required to pay the receiving party a sum which is less than the sum the winner has to pay his own legal representative.

10.There are two bases upon which the court may assess the amount of costs recoverable.

诉讼费

讼案费用由被告承担。

诉讼费由双方当事人平均分担。

一方当事人向另一方事人支付诉讼费数额可按规定或经评估确定。

诉讼费将更注重民众经济能力，更具有可能预见性。

法院命令如果达不成协议诉讼费用由法院评定。

被告们成功地让法院驳回了上诉，但却没得任何诉讼费。

法官判由原告向被告支付诉讼费。

应获得诉讼费的一方当事人可预先得到该诉讼费的一部分。

支付方向受付方支付的款额经常要少于胜诉方必须支付的法律代现费数额。

法院可基于两点来评估当事人应获得的诉讼费数额。