 |
| Chinese | English |
| 赋税 | imposition |
| 赋税亏损抵算即纳税者可用一年度亏损抵销前后数年利润，以计算税收 | tax-loss carryback |
| 赋税分担法则 | equity of taxation |
| 赋税分配 | distribution of taxation |
| 並当 • 斯密赋税原理 | canons of taxation |
| 赋税弹性 | elasticity of taxation |
| 赋税承包 | farming |
| 赋税承包人 | farmer |
| 赋税负担 | burden of taxation |
| 赋税负担 | tax burden |
| 赋税转嫁 | tax shifting |
| 赋税转嫁指由原纳税人转嫁给他人 | shifting of tax |
| 赋税过重 | overtax |