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| English | Chinese |
| tax on capital A government imposed levy on the wealth or assets gained by an individual, firm, or corporation for the purpose of raising revenue to pay for services or improvements for the general public benefit | 资产税 (政府实行征收或个人、公司或企业获得的资产或财富，为提高税收来支付服务或改善广大市民利益的目的。) |