(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)

• possessory proceeding
• possessory title
• possessory warrant
• possibilitas
• Possibilitas post dissolutionem executionis nunquam reviviscatur.
• possibility
• possibility coupled with an interest
• possibility of issue
• possibility of issue extinct
• possibility of reverter
• possibility on a possibility
• possible
• post
• post-act
• postal certificate
• postal currency
• postal inspector
• postal money order
• postal note
• postal officer
• postal order
• postal savings
• postal service
• postal zone
• post conquestum