liable to a tax的用法和樣例：
例句
- It was probably no coincidence that railroads at that time paid only one third of their just share of the tax burden.
當時鐵路公司只繳納應納稅的三分之一，這大概不是偶然的。 - For income in securities, the taxable income shall be checked and ratified by the tax authorities based on the par value and the market price.
所得為有價證券的，由主管稅務機關根據票麵價格和市場價格核定應納稅所得額。
