the amount of tax owed; calculated by applying the tax rate to the tax base
双语例句
Usually the balances will be used every quarter for tax liability payments. 通常，每个季度都会将余额用作纳税义务支付款。
The term "tax withholder" as used in this Act means a person who is required under this Act to withhold income tax from his payment to be made to a taxpayer. 本法称扣缴义务人，系指依本法规定，应自付与纳税义务人之给付中扣缴所得税款之人。
