1·Direct tax is usually based on income.
税收一般取决于收入。
2·A direct tax placed on emissions of greenhouse gases.
直接在温室气体排放上征税吧。
3·Do you know how to classify direct tax and indirect tax?
你知道怎样区分直接税和间接税吗？
4·Ordinary people are not taxpayers of environmental protection tax, or not the direct taxpayers.
老百姓不是环保税的纳税人，或者说不是直接纳税人。
5·Any other name applied to any tax still leaves the renamed tax as a direct tax or an indirect tax.
其他任何名义申请更名税税率仍有所直接税或间接税。
6·Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.
遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。
7·As an important branch of direct taxation law, individual income tax laws of European Union Member States have not been positively harmonized yet.
个人所得税法作为直接税法的重要分支，在欧盟范围内还没有统一。目前主要依靠欧盟法院判决来协调统一欧盟个人所得税法。
8·A tax on income from business and occupations was not a direct tax and could be subjected to taxation without the necessity of apportionment on the basis of population.
对经营和职业所得的征税不是直接税，不必以人口为基础分配。
9·But, because the community lacks the coordinated direct tax the appropriation jurisdiction, in the European Union stratification plane's obtained tax law development is slow.
但非，果为同同体短长和谐曲交税的博无权限，欧盟层里上的所得税法收铺迟缓。
10·Whether they bear the name VAT tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.
无论背上增值税、销售税、人头税，税，税款，海关计酬、单位、邮票、或其它什么名字，但一切仍是直接税或间接税。