the personal income tax

基本解释

The personal income tax is levied on individuals and these individuals have to pay it.
个人所得税是面向个人征收的,并且每个人必须支付
The personal income tax is not simple; it's not just a flat rate on your income, it depends on the type of income.
个人所得税计税方法并不简单,并不是统一的征收税率,而是取决于你收入的类型
The personal income tax revenue is too small in the overall fiscal revenue. The high rate has incentivized tax dodging.
个人所得税收入在整个财政收入中比例非常小，并且高税率使人们有避税的动机。
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The personal income tax is not simple; it's not just a flat rate on your income, it depends on the type of income.
个人所得税计税方法并不简单,并不是统一的征收税率,而是取决于你收入的类型
耶鲁公开课 - 金融市场课程节选
The personal income tax is levied on individuals and these individuals have to pay it.
个人所得税是面向个人征收的,并且每个人必须支付
耶鲁公开课 - 金融市场课程节选
The personal tax on dividends-- of course it depends also on your tax bracket and your income; I'm going to talk about the highest tax bracket.
个人股息税税率是...,它取决于你所处地的税率级别和你的收入,我想谈下最高税率
耶鲁公开课 - 金融市场课程节选

This is because nearly two-thirds of US corporations end up paying the personal income tax on profits, not the corporate one.
FORBES: Two Thirds of US Corporations Don't Pay Federal Income Tax: True But Horribly Misleading

个人所得税
The levy of the personal income tax began in our country in 1980.
个人所得税在我国的征收始于1980年。