(1)(税法)资本税减免
指在课税时，可以由一种行业或一个企业申请而减免其使用设备的应纳税额。

(2)资本冲减
指因折旧而冲减资本额。
(→depreciation; depreciation reserve)

• yield spread
• yield to maturity
• Yom Kippur
• York-Antwerp Rules
• yorkshire land registries
• Younger doctrine
• Young Men's Christian Association
• young offenders
• young person
• Young Turks
• Young Women's Christian Association
• youthful offenders
• Zakonik
• zealot
• zealous witness
• zebra crossings
• zero bracket amount
• zero-coupon bond
• zetetick
• zone of employment
• zoning
• zoning commission
• zoning map
• zoning regulations
• zygocephalum