1. It includes vehicle and vessel usage tax, vehicle and vessel usage license plate tax, vessel tonnage tax, stamp tax , deed tax , securities exchange tax(not yet levied ), slaughter tax.
包括车船使用税、车船使用牌照税、船舶吨税、印花税、契税、证券交易税（目前没有立法开征）、屠宰税和筵席税等8种税。
2. blame labor such as management labor income includes the lawful income such as capital income, interest income, hire income, stockjobbing and illegimate blame work income.
非劳动收入包括资本收入、利息收入、租金收入、股票买卖等合法收入和不合法的非劳动收入。
3. Thus, the new personal income tax idea should emphasize a universal tax and the principle of burden, practice negative income tax and low the progressive tax rate, me.
因此，新的个人所得税构想中应当强调全民纳税、量能负担原则，实行低累进税率和负所得税税率，同时要改进征管模式。
4. Labor income includes salary, bonus, remuneration, betray patent income, individual production manages income, the family produces income, the income of;
劳动收入包括工资、奖金、稿酬、出卖专利收入，个体生产经营收入，家庭生产收入，经营劳动收入等；
5. The alternative minimum tax (AMT) was designed to make sure that high-income taxpayers who heavily utilize tax shelters would pay at least some federal income tax.
替代性最低税是为了确保那些严重的利用税收优惠躲避纳税的高收入的纳税者至少缴纳一些联邦所得税而设计的。
