可课税的
leviable
可课税的盈利
assessable profit
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
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
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