(1)超额利润税
指对超额利润征收的一种所得税，它以超过纳税人的投资额一定比例的净收入为基础，并规定了不断增长的税率。这种税一般是在国家处于紧急状态下(如战时)才征收，以制止牟取暴利。

(2)(=accumulated-earnings tax)

• calendar week
• calendar year
• calends
• California tax quake
• call
• callable
• callable bonds
• callable preferred stock
• callable security
• call-board contract
• net-worth method
• ne unques
• ne unques accouple
• ne unques administrator
• ne unques executor
• ne unques indebitatus
• ne unques receivour
• Ne unques seisie que dower.
• ne unques son receiver
• neutrality
• neutrality law
• neutrality proclamation
• neutralization of risk
• neutral port
• Neuva Recopilacion