法律英语词汇“capital gains tax”的翻译、意思、用法、释义-法律词典

单词	capital gains tax
释义	capital gains tax 〈美〉资本利得税对长期资本利得征税时，过去适用低于一般所得税税率的专门税率。1987年生效的《税收改革法》〔Tax Reform Act〕规定，长期资本的资本利得税与一般所得税税率相同。 (→capital assets)
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