资本税指荷兰对公司的资本征收的一种税。征税对象是资本分为股份的法人实体的组成资本和增加资本中由公司所拥有的资本，以拥有应税资本的公司为纳税人，按纳 税人拥有的资本股份价值作为计税依据，从价定率征收，税率为1 %。资本税由纳税人自行申报缴纳。
... capital leverage 资本杠杆(利用负债提高资本收益) capital levy 财产税;企业财产税;资本税;资本征收 capital liberalization 资本自由化 ...
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首页 ... 课税归宿 Tax Incidence 资本税 Taxation of Capital 公司利润税 Taxation of Corporate Profits ...
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资本收益税 [税收] capital gains tax ; capitalgainstaxn ; Taxation of Capital Gains ; capital l gains tax
资本转移税 [税收] capital transfer tax ; CTT ; Capital l transfer tax
国家资本税 formuesskatt til Staten
资本增值税 capital gains tax ; Capital Gain Tax ; [税收] capital appreciation tax ; capital gai tax
资本利息税 [税收] capital interest tax ; capital l interest tax
资本过户税 Capital Transfer Tax
矿产资本租赁税 MRRT
资本税会产生巨额成本。
与劳动相关的资本流动性越大，削减资本税的趋势就越会广泛开展。
Greater mobility of capital relative to Labour ensured the trend towards reduced capital taxation was broadly Shared.
一般企业资本税将继续适用于省级皇冠公司和金融机构。
CCT will continue to apply to provincial Crown corporations and financial institutions.
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