资本减免（capital allowance）指减免与公司的资本支出有关的税收。一般而言，公司税的税制允许将资本设备的折旧扣除。
于去年春天通过的振兴经济措施提供税收优惠，包括资本利得税的减免和可允许更多的企业费用来抵税。
The stimulus package passed last spring offered tax benefits, including capital-gains tax exemptions and increases in the amount of business expenses that could be claimed for tax purposes.
比如美国，爱尔兰，和西班牙等这些地方减轻了贷款利率的一些税收，另外一些地方像英国减免或减低了房屋所有人在销售房屋时的资本所得税款。
Some places (America, Ireland and Spain) give tax relief on mortgage-interest payments. Others, such as Britain, eliminate or lower the tax on capital gains from sales of someone's main house.
他未提及的是我还提议对所有新企业减免资本收益税。
What he didn't say is that I've also proposed exempting all start-up companies from capital gains taxes.
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