Part two defines the individual income tax in law.

第二部分是个人应税所得的法律界定。

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You may refer to Article 6 of the Individual Income Tax Law for taxable income of other types of income.

对于其他类所得的应纳税所得额问题，您可以参阅《个人所得税法》第六条。

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Articles 4 and 5 of the Individual Income tax law specify tax exemptions and reduction for Individual Income tax, for details, you may refer to the law.

个人所得税法第四条、第五条分别规定了免征和减征税款的个人所得，详细情况您可以参阅。

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If any is paid out as dividends, then it is taxed again by the individual income tax.

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Capital income is also subject to the corporate income tax, the individual income tax, and the death tax.

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In 1997 the IRS estimated that Americans paid 83% of the individual income tax they owed voluntarily, with enforcement bringing in another 3%.

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