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单词
franchise tax
释义
franchise tax
特许权税
对公司现有的特许权或经营某项业务的特许权所征的税。特许权的价值,虽然可以根据营业额、利润或股利进行估算,也可根据公司超过有形资产的资本或股本的总值进行估算,但特许权税并非直接对财产、资本、股本、利润或股利所征的税。
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更新时间:2026/6/14 21:36:20