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词汇
capital tax
释义
capital tax
资本税
指对资本所课徵的税,而有别於所得税(*income tax)或消费税(*consumption tax),资本税一般而言可分为资本利得税(capital gain tax)以及资本移转税(capital transfer tax)等。
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更新时间:2026/10/12 16:59:13