收益税指以收益额作为征税对象的税收。以收益额作为征税对象征收的税种产生较早，远在古老的直接税时代就被大量运用。随着所得说的产生，收益税的范围更大，内涵更丰富。收益税可以以总收益额作为征税对象来征收，如我国的农业税等。
... unemployment wage tax 州失业补助税 yield tax 收益税 motor vehicle tonnage tax 汽车吨位税 ...
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... tax on prior transfer 早期资产转移税 tax on produce 收益税 tax on products 产品税 ...
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资本收益税 [税收] capital gains tax ; capitalgainstaxn ; Taxation of Capital Gains ; capital l gains tax
财产收益税 capital gain tax
石油收益税 [税收] petroleum revenue tax
石油和天然气收益税 PGRT
资产收益税 capital gains tax
累积收益税 accumulated earnings tax
本钱收益税 capital gains tax
附带收益税 Carried Interest Tax
资本收益税率 [税收] capital gains tax rate
Enterprise Income Tax as the main kind of yield tax is an important component of our country's tax revenue , it also play an vital role in adjusting the interest relationship among state, enterprises and individuals.
企业所得税是我国税收的重要构成部分,是我国收益税中的主要税种,是国家财政收入的重要组成部分,在调节国家、企业、个人三者利益关系上,有着重要的作用。
参考来源 - 安徽省企业所得税汇算清缴现状分析及新税法实施后的对策研究·2,447,543篇论文数据，部分数据来源于NoteExpress
他呼吁改革资本收益税。
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.
除了烟酒和汽油这样毫无例外的征税目标外，资本收益税也是对象之一。
The main target, apart from obvious things like alcohol, tobacco and petrol, is likely to be capital-gains tax.
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