How to say taxation is based on income. in Japanese

1)税金税金(zeikin) (n) tax/dutyは(ha) (int) indicating a subject/yes/indeed/well/ha!/what?/huh?/sigh収入収入(shuunyuu) (n) income/receipts/revenueに(ni) (prt) indicates such things as location of person or thing, location of short-term action, etc.基づno dictionary result, likely a conjigated verbno dictionary result, likely a conjigated verbく(ku) (num) nine。(。) Japanese period "."    
zeikin ha shuunyuu ni motodu ku 。
Grammer form日常会話 (Casual form)Casual form (nichijoukaiwa)
everyday casual language, commonly used between friends and family.
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