(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)

• navarchus
• navicert
• navicularius
• navigability in fact
• navigable airspace
• navigable river
• navigable sea
• navigable stream
• navigable waters
• navigable waters of the United States
• Navigation Acts
• navigation rules
• Navigation Safety Regulations
• navis
• navis bona
• navy
• navy agency
• navy bills
• navy cross
• Navy Department
• navy personnel
• Navy Personnel Act
• naye
• nazeranna
• NB