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汉语拼音：suǒ dé shuì

国家税收机关根据企业或个人所得情况，按规定税率开征的一种税收。税率一般是按所得额总额累进计算，即多得多纳、少得少纳或免纳，与纳税人的纳税能力相适应，公平合理。

1. 国家对个人或企业的各种所得征收的税。1798年创行于 英国 ，现为资本主义国家的主要税收。我国于1950年公布《全国税政实施要则》、也规定了所得税的项目。1980年后，随着对外开放和经济改革先后又开征中外合资经营企业所得税、个人所得税、国营企业所得税、外国企业所得税等。

   周而复 《上海的早晨》第三部四九：“今年‘三反’、‘五反’过后，刚刚松一口气，却又碰上估缴所得税。”

• He called for an increase of 1p on income tax.

  他呼吁所得税提高1便士。

• They have brought down income taxes.

  他们降低了所得税。

• Who will be the main beneficiary of the cuts in income tax?

  削减所得税的主要受益者将是谁？

• The standard rate of income tax was cut to 23p in the pound.

  所得税的标准税率削减到了每英镑23便士。

• The proposed increase in income tax proved deeply unpopular with the electorate.

  增加所得税的建议令选民十分不满。

• They kept back five dollars from her wages for income tax.

  他们从她工资中扣了五美元所得税.

• April 15 is the deadline for filling individual income - tax returns.

  个人所得税申报归档的最后期限是4月15日.

• Reduction in income tax will be welcomed with open arms.

  减少所得税将受到热烈欢迎.

• The newly - appointed mayor was accused of cheating on his income tax.

  新任市长被指控在所得税上逃税.

• He listed four dependents on his income - tax form.

  他在所得税申报表上填写家属四人.

• It will come as a rude shock when their salary or income-tax refund cannot be cashed.

  如果他们的工资或所得税返还不能兑现，这对他们来说将是晴天霹雳。

• The increase in indirect taxation is intended to neutralise the reduction in income tax.

  增加间接税是为了抵消所得税的减少.

• He estimate his income tax bill by extrapolation from figures submit in previous year.

  他从前几年的报税数字推算出自己应缴的所得税数额.

• If you make regular gifts through a covenant we can reclaim the income tax which you have already paid on this money.

  如果你签订契约定期捐赠，那么我们可以要求返还你这笔钱上交的所得税。

• The new finance minister seems loath to cut income tax.

  新任财政部长似乎不愿削减所得税。