个人所得税:personal income tax

　　起征点:tax threshold

　　纳税人:taxpayer

　　免税:exemption from tax

　　实施:implement

　　养老金:pension

　　医保:medical insurance

　　失业保险:unemployment insurance

　　住房公基金:housing fund

　　工薪族:salary/wage earners

　　纳税申报:tax declaration