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

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So, those who make less income pay a lower percentage of tax,

所以收入少的人税率低，

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There may not be an exception, but essentially every country has a corporate profits tax and then we also have a personal income tax.

应该没有特例,每个国家都规定公司都要上缴所得税,还有个人所得税

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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

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We didn't even have income tax until 1913 when the Supreme Court allowed it, so it was zero, then it went up to 90%-- or actually it was 94% at the peak--and it came down to 15%.

直到1913年最高法院允许征收的时候,我们才开始征收所得税,开始税率是零,而后飙升到90%,然后它最高达到94%再降到15%

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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

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