课税 课税的英文 英语翻译 imposition; levy; taxationimposition of tax 拓展翻译 可课税的leviable可课税的盈利assessable profit课税标准basis of assessment课税从轻lower the duty课税单位taxable unit课税的扩散理论diffusion theory of taxation课税的能力原则faculty principle of taxation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课税年度taxable year课税品object of taxation课税评价公式assessed valuation formla课税委员会fiscal committee课税限额tax limit