英语论文网

a[9],Bhatia[10], Mellinkoff[11], Gibbons[12], Hale[13]and so forth, have done a lot of relevantresearches. However, Tiersma proposes that Legal English research is still limited tocriminal and civil law areas[14].In China, The importance of forensic linguistics studies has not yet been fullyrealized by Chinese scholars[15].Some Chinese scholars made some tentative studies inthis area, such as Sun Yihua and Zhou Guangran[16], Hou Weirui[17], Zhang Delu[6],Wang Zuoliang and Ding Wangdao[5]，and Wang Dechun and Chen Ruiduan[18], etc.Some researchers applied the stylistic method to describing the language features ofLegal English just for the purpose of translation such as Du Jinbang[19]. Moreover, thefield of Legal English research is considerably narrow in China. Up to now, manyresearchers still pay attention to the study of the general stylistic features of LegalEnglish, such as Liu Weiming[21], Xiao Yunshu[22], Yang Xiaohua[23], Ma Qinlin[7], PanQinyun[24]and so on. Even if there are some relevant studies on language features ofspecific legislative documents, the research objectives are only limited to several kindsof laws, which can be roughly divided into four types: one is about business ContractLaw and contract documents, which are studied by LiaoYing[25], Liao Ying and MoZaishu[26],Wu Jianmin[27], and Liu Hongjie[28], etc; the second type is about courtdocuments such as civil trial proceedings studied by Xiong Ting[29], and the judgmentsof American criminal law studied by Sun Hong[30],etc; the third type is about marinelaw such as the special maritime procedure law of P.R.C. studied by Wang Lianjiang[31],marine insurance act studied by Fu Jingrui[32]and so on; the last one is about otherlegislative documents relevant to commercial trade such as WTO agreements studiedby Chen Yong[15], American laws of Corporation studied by He Fang[33]and so on.Although Legal English includes many sub-registers and the research field is wide, itseems that the stylistic research on specific legislative documents is insufficient.As a specific register in Legal English, Tax Law English has different registervariables such as field (the rights and obligations of Tax Law), tenor (the users includeall ranks and all educational levels of people from the professionals to the ordinarypeople who are not familiar with legal language or even almost illiterate). Tax Lawconnects with people most closely and can be assumed to become one of the laws thatare used most frequently and extensively. However, up to now, there is little attentionpaid to the stylistic analysis of Tax Law English. Let us examine the following twoexamples (one is from Income Tax Law; the other is from Contract Law):(1) If the amount specified in Regulation 26(2) or 26A(2) which the employer isliable to pay to the Collector exceeds the amount actually deducted by him fromemoluments paid during the relevant Income Tax period, the Collector, on beingsatisfied by the employer that he took reasonable care to comply with theseRegulations and that the under-deduction was due to an error made in good faith, maydirect that the amount of the excess shall be recovered from the employee, and, wherethe Collector so directs, the employer shall not be liable to pay the amount of thatexcess to the Collector.(2) Each Party hereby agrees to indemnify, hold harmless and defend the otherParty from and against any and all claims, suits, losses, damages and disbursements(including legal and management costs) arising out of