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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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更新时间:2024/11/9 0:16:39