(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)

• notice of discovery
• notice of dishonour
• notice of dismissal
• notice of election
• notice of excavation
• notice of exemption
• notice of forfeiture
• notice of infringement
• safe deposit business
• safe deposit company
• Safe Drinking Water Act/SDWA
• safeguard
• safe harbor
• safe harbor rule
• safe investment rule
• safekeeping
• safe landing
• safe limit of speed
• safe loading place
• safe-place statutes or ordinances
• safe place to work
• safe-pledge
• safe port of discharge
• safe return
• Safety Appliance Acts