纳税义务人
liable for───adj.对……有责任
liable───adj.有责任的，有义务的；应受罚的；有…倾向的；易…的
taxes───n.税收，税金；税务；[税收]税捐
vicariously liable───转承责任的
secondarily liable───次要责任
levy taxes───[法]征税；课税
filing taxes───申报税款
dor taxes───评定疼痛程度
devolved taxes───下放的税收
Under federal law, coins are considered collectibles, and are liable for capital gains taxes.───根据联邦法律，硬币被视为收藏品，属于资本得利税范围。
The Sub-Contractor shall be liable for the payment of such taxes in the P. R. of China or wherever they become due and payable.───承包商应负责支付在中国境内或任何地区其应该支付的此类税款。
Buyer is liable only for taxes which Seller is authorized to collect from Buyer by law.───买方承担卖方只对授权的税收收集买方由法律规定。
They may actually abandon their property and disappear, so they cannot be held liable for taxes.───他们可能当真抛弃房产，溜之大吉，从而避免纳税。
He may find himself liable for taxes that proper understanding would have enabled him to avoid.