外籍职工， 个人所得税， 不可抗力， 全国人民代表会。

Foreign employee. Individual income tax. Force majeure. National People's Congress.

地税主要涉及营业税、个人所得税、城市房地产税等等。

Local taxes mainly include Business Tax, Individual Income Tax, Urban Real Estate Tax and so on.

与此相关，上海只收一项综合税，包括房产税、营业税、个人所得税，这三种税加起来只占租金收益的5%；

Relatedly , Shanghai only a comprehensive tax, including property tax, business tax, personal income tax, which together account for three rental receipts tax collected personal 5%;