(1)资本收益；资本利得(→capital gain)

(2)(税法)资本退还
退还纳税人的对纳税人个人费用〔individual's cost〕和资本征收的所得税税款。因为资本和个人费用不应作为所得征税。

• risk of employment
• risk of seller
• risk of war
• risk premium
• risks and causes of loss
• risks of navigation
• risk-utility test
• rivage
• rivagium
• rival unions
• riveare
• river authorities
• river boundary
• rivers in international law
• rivers in municipal law
• rixa
• rixatrix
• R.L.
• RL/C.
• road
• road brand
• road camp
• road districts
• road fund
• roadless area review and evaluation