可课税的
leviable
可课税的盈利
assessable profit
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