個人所得稅(Individual Income tax)是調整征稅機關與自然人(居民、非居民人)之間在個人所得稅的征納與管理過程中所發(fā)生的社會關系的法律規(guī)范的總稱。
Lily: Do you know the policy of personal income tax ? 你了解個人所得稅政策嗎?
Bill: I've heard about it. 我聽說過。
Lily: What about the tax rate in America ? 美國的稅率怎么樣?
Bill: Taxes in America are a bit heavy. The highest personal income tax rate is 35%. 美國的稅收比較重.個人所得稅最高是35%.
Lily: Oh, so heavy! What will happen if I refuse to pay? 哦,這么重!如果我拒絕支付呢?
Bill: Without all the money the State just might have to switch off the lights. 沒有這些錢可能政府會切斷你的電源。