"It is a tax code that makes it all too easy for a small number of individuals and companies to abuse overseas tax havens to avoid paying any taxes at all,"

VOA: standard.2009.05.04

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 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