Income tax refers to the tax on the leviable personal income.

个人所得税是对个人取得的应税所得征收的一种税。

No person shall prior to leaving the paid area fail or refuse to pay any fare surcharge or other sum leviable in accordance with these by-laws .

任何人不得在未付或拒付按照本附例可征收的任何车费、附加费或其它款项情况下离开已付车费区域。

The amount of tax leviable on the salary income of a taxpayer or his(her) spouse may be computed separately and then declared and paid consolidatedly by the taxpayer.

纳税义务人得就其本人或配偶之薪资所得分开计算税额，由纳税义务人合并报缴。