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单词 capital tax
释义 capital tax

A tax on individuals or companies based on the value of their capital. An alternative name for this is a capital levy. Such a tax requires capital to be valued, and would be difficult to collect if it could not be paid out of income received from the capital over some short period. Most countries have thus chosen to tax either income from capital, realized capital gains, or capital transfers, rather than capital itself.

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更新时间:2024/9/21 12:24:00