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所得税是国家对企业和个人的各种所得征收的一种税。所得税1798年创始于英国,十九世纪以后,各国相继仿行,现已成为世界上一些国家的主要税种。据1974年的有关资料统计,美国的所得税收入占各税收入的86.6%,日本占66.9%,英国占61.6%,西德
Income tax is a tax levied on various incomes of enterprises and individuals by the state. Income tax was founded in England in 1798, and after the nineteenth century, various countries imitated one another in succession and have now become the major taxes of some countries in the world. According to the statistics of 1974, the income tax revenue of the United States accounts for 86.6% of the tax revenue, Japan 66.9%, Britain 61.6%, West Germany