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The corporate income tax is next, followed by excise taxes. 其次，便是公司（法人）所得税；再次，则为消费税。The principal source of federal revenue is the individual income tax, which accounts for close to one half. 联邦税收的主要来源是个人所得税 – 几乎占50%。
税法 Tax Law
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These provisions are laid down in the Income Tax Act of 1964 and in the Net Wealth Tax Act of 1964, respectively. 这些条文分别在《1964年所得税法》和《1964年净财富税法》中作出了规定。
关税及其他进口税收 Customs Duties and Other Import Charges
This type of tax is particularly frequent in developing countries suffering from severe foreign exchange shortages. 这类税收在受外汇紧缺之苦的那些发展中国家中尤为常见。