国家和地方税收的声明 Declaring national and local tax
虽然细节复杂，地方税本质上是简单的。
Though complicated in detail, local taxes are in essence simple.
在其联邦税务单上，奥巴马详细列举了其7.8269万美元的州税于地方税务的扣除项，还有在其家乡芝加哥的4.9945万的按揭利息
On their federal return, the Obamas claimed itemized deductions of $78, 269 for state and local taxes and $49, 945 for home mortgage interest on their home in Chicago.
另外，由于土地增值税和物业税都是地税，具体的执行需要地方税务局进行操作。
In addition, because the land value-added tax and property tax are the tax needs of the local implementation of specific operation of the IRD.
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