句子：个人的工资和投资收入需要纳税。
误译：The wages and investment income of a person require taxation.
正译：The wages and investment income of a person are subject to taxation.
解释：动词require是有决断性意义的动词，它的逻辑主语是有权威者或制约者，需要受制约者做某事。例如：The state/law requires that the citizens should pay taxes.(国家/法律要求公民纳税。)在这里，the state/law是制约者，the citizens是受制约者，pay taxes是受制约者需要做的事。而在“个人的工资和投资收入需要纳税”一句中，the wages and investment income of a person是受制约的缘由，而taxation是受制约者应做的事情，用require是不合适的。应该改用be subject to。
对中国学生来说，be subject to是个难点。它有三个意思。
一是be likely to be affected by sth,especially sth bad or unpleasant，相当于“容易遭受…”和“容易受…影响”。例如：肥胖者容易得心脏病。Obese people are subject to heart attacks.
be subject to sth的第二个意思是be dependent on sth in order to be completed or agreed，相当于“取决于”和“视…而定”。例如：这篇文章准备好了，可以发表，就等你同意了。The article is ready to publish,subject to your approval.
be subject to sth的第三个意思是be under the authority of sth，相当于“服从于”、“受…支配”和“受…管辖”。例如：警察也须遵守法律。The police are also subject to the law.▲
