效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。
Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden.
预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。
A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
遗产税是对公民死亡时遗留的财产课征的税收。
Estate Duty is a revenue in which estate leaved behind after the citizen's death.
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