Wages and other related income are taxable at graduated rates and are also subject to withholding tax.

工资及其他有关收入都要按等级税率纳税，而且也要从薪金工资中预扣。

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Additionally, income which is not subject to the withholding Code shall be taxed in scope with the following withholding tax rate.

此外，下列非属扣缴范围之所得，应依规定之扣缴率申报纳税。

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An employee who exercises a non-statutory option must report the bargain element of the transaction as earned income that is subject to withholding tax.

FORBES: Introduction To Incentive Stock Options