Wage earners are liable to income tax.
劳动者应所税。
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" Given the introduction of tuition fees, and the abolition of grants from Local Area Authorities, loans will become a fact of student life, and banks have a responsibility not to lead students into more debt than is absolutely necessary" .
" 鉴于开始交纳学费,当地权威部门的助学金也被取消了,贷款将成为学生生活中存在的现实。而银行有着一个必要的责任,那就是不把学生引入更多的不必要的债务中。"