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求高手分析语法Itisby5percentthatincometaxwillbeincreasedItisupby5percentthatincometaxwillbeincreased

题目详情
求高手分析语法
It is by 5 percent that income tax will be increased
It is up by 5 percent that income tax will be increased
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答案和解析
第一句,It is...that 句式是强调句,强调 5 percent. 去掉 It is...that 后,这句话意思应该是:income tax will be increased by 5 percent.
第二句是由that引导从句