NO.PZ2018091705000050
问题如下：
Define source and residence tax systems.
选项： 解释：
Source tax system: A jurisdiction that imposes tax on an individual’s income that is sourced in the jurisdiction.
Residence tax system: A jurisdiction that imposes a tax on an individual’s income based on residency whereby all income (domestic and foreign sourced) is subject to taxation.
老师您好，这个可以直接简单描述为based on people/based on place吗……这文字就算是中文我都嫌背不下来啊。
