The civil tax statutes of a political subdivision, be it a country, province, or city, are primarily designed to generate funds for the operation of that political subdivision.

政府部门,不管是一个国家、一个省或者是一个市,制定税收民事法律规范的目的都是为政府的运作筹集资金。

属类：法学专业-美国法律-税收刑事法评价

However, as a political subdivision becomes more complex, governing bodies often insert specialized legislation into the civil tax code to encourage or discourage certain behavioral or economic activity.

然而,随着政府部门变得越来越庞杂,管理机构也将特别立法加入税收民事法律规范之中以鼓励或抑制某些行为或经济活动。

属类：法学专业-美国法律-税收刑事法评价

For example tax credits for those who purchase electric cars to encourage environmentally friendly behavior.

如给予购买电动汽车者以税收奖励以鼓励环境友好行为。

属类：法学专业-美国法律-税收刑事法评价

Tax penalties for those who have families with more than a designated number of children to discourage excess population growth.

对子女超过法定数目的家庭给予税收惩罚以抑制人口的过度增长。

属类：法学专业-美国法律-税收刑事法评价

Economic engineering through taxation eventually causes tax laws to become increasing complex and unwieldy as well as incomprehensible to the common man.

税收经济工程最终使税法变得更加复杂、庞杂、难以为常人理解。

属类：法学专业-美国法律-税收刑事法评价

To further complicate matters, the variety and types of taxes imposed by a political subdivision can be overwhelming.

政府部门征收的税收种类的繁杂也使税法更加复杂。

属类：法学专业-美国法律-税收刑事法评价

Individuals and business entities may find themselves responsible for payment of income taxes, property taxes, sales taxes

个人和商事组织须要缴纳的所得税、财产税、销售税、

属类：法学专业-美国法律-税收刑事法评价

Excise taxes, value added taxes, importation taxes, and employment taxes each subject to different regulations.

国产货物税、增值税、进口税以及就业税均由法律加以规定。

属类：法学专业-美国法律-税收刑事法评价

The complexity increases to such an extent that taxation becomes a specialized legal field with many intrigues and pitfalls.

税法如此复杂使得税法成为一个特别的法律领域,其中涉及很多复杂的问题和陷阱。

属类：法学专业-美国法律-税收刑事法评价

Legal Theory and Use of the Criminal Tax Law

税收刑事法的法理及运用

属类：法学专业-美国法律-税收刑事法评价

The statutes in a criminal tax code are designed to accomplish two primary goals.

税收刑事法的制定是为了实现两个目标.

属类：法学专业-美国法律-税收刑事法评价

To encourage voluntary compliance with civil tax laws by the general public.

促使公众自觉遵守税收民事法.

属类：法学专业-美国法律-税收刑事法评价

To punish those who knowingly and willfully attempt to violate civil tax laws.

惩罚故意违反税收民事法者。

属类：法学专业-美国法律-税收刑事法评价

Voluntary compliance is the key to the implementation of any tax law.

自觉遵守是税法实现的关键。

属类：法学专业-美国法律-税收刑事法评价

As tax laws affect virtually every entity (persons and businesses)in a political subdivision, entities must be encouraged to voluntarily comply with the tax laws.

因为税法几乎一个政府管辖之下的所有主体(个人和商事主体),政府因此应当鼓励每一个纳税主体自觉遵守税法。

属类：法学专业-美国法律-税收刑事法评价

Surprisingly, in this era of technological innovation and electronic business transfers, governments still rely on the basic honesty of individuals to properly comply with tax laws.

令人惊奇的是,在技术革新和电子商务的时代,政府仍然依靠纳税主体的诚实以使税法得到遵行。

属类：法学专业-美国法律-税收刑事法评价

This honesty, of course, is aided by the collection of taxes at the source and by the fear of being investigated by law enforcement.

当然这种诚实是以泉源扣缴和追究法律责任为辅助的.

属类：法学专业-美国法律-税收刑事法评价

Employment and income taxes are withheld by the employer from pay.

就业税和所得税由雇主从工资中扣除.

属类：法学专业-美国法律-税收刑事法评价

Sales and value added taxes are collected by businesses at the time of sale.

销售税与增值税在销售时代征。

属类：法学专业-美国法律-税收刑事法评价

Criminal statutes are generally divided into one of three categories.

税收刑事法一般分为以下三种.

属类：法学专业-美国法律-税收刑事法评价