个人所得税(Individual Income tax)是调整征税机关与自然人(居民、非居民人)之间在个人所得税的征纳与管理过程中所发生的社会关系的法律规范的总称。
Lily: Do you know the policy of personal income tax ? 你了解个人所得税政策吗?
Bill: I've heard about it. 我听说过。
Lily: What about the tax rate in America ? 美国的税率怎么样?
Bill: Taxes in America are a bit heavy. The highest personal income tax rate is 35%. 美国的税收比较重.个人所得税最高是35%.
Lily: Oh, so heavy! What will happen if I refuse to pay? 哦，这么重!如果我拒绝支付呢?
Bill: Without all the money the State just might have to switch off the lights. 没有这些钱可能政府会切断你的电源。
