可课税的盈利
assessable profit
课税的扩散理论
diffusion theory of taxation
课税的能力原则
faculty principle of taxation
扣除利润分配中重复课税的制度
imputation system
可课的
leviable
可以不征税的资产
inasmissible assets
可征关税的
customable
可征税的
taxable
课税
imposition; levy; taxation
imposition of tax
课税标准
basis of assessment
课税从轻
lower the duty
课税单位
taxable unit
课税对象
basis of assessment
课税分成
tax sharing
课税负担
tax burden
课税基础
base of taxation; basis of assessment; tax base; tax basis
课税津贴
tax credit
课税扣除
tax deduction
课税扣押权
tax lien
课税利润
taxable profit