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< p > [read option] income can be national income and personal income. National income is defined as the total income of all factors of production (i.e. profits, interest, rent, wages and other remuneration for labour), and personal income can be defined as total income received by an individual prior to paying his personal tax. National income is not equal to gross national product, as factors of production are not paid for by capital consumption allowances or indirect taxes, both of which are included in the gross national product. Funds spent on capital consumption are used for replacement and are therefore not counted as income. Indirect taxes include sales taxes, property taxes and excise taxes, which are paid directly to the government by enterprises, thus reducing the income used to pay for factors of production. 3/4 of the national income is spent on employees' wages, wages and other forms of remuneration. < / p >
< p > B. Gross national product does not include capital consumption allowances and indirect taxes.
< p > C. Personal income is considered to be the total income that an individual receives after paying taxes. < / p >
问题的答案分析：这个问题是基于用于资本消费的资金是用于替换的，因此不算作收入。本段这句话。原句中的选项D也使用其他的表达方式，但一般的意思是一样的。
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