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

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

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