| 单词 | corporation tax |
| 释义 | corporation tax corporation tax a tax on the profit or gains of a COMPANY other than profits or gains made by it in a fiduciary capacity. Corporation tax is charged on both income and capital profits. Income profits are cal- culated on income tax principles while capital profits are calculated on CAPITAL GAINS TAX principles. |
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法律词典收录了2351条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。