The United States imposes an income tax on individuals and corporations. 美国向个人及企业课征所得税。
Although the personal income tax contributed to the Anti-Japanese War, after the War continuing to set up the personal income tax is to be deliberated. 尽管南京国民政府时期的个人所得税为抗战的胜利作出了应有的贡献,但在战后继续开征所得税则值得商榷。