capital returnglossary / capital return Tax. Revenue that represents the repayment of cost or capital and thus is not taxable as income. — Also termed return of capital. 词条贡献者 法律翻译Dan,在一家专注于能源领域的国际律师事务所担任全职法律翻译,擅长翻译有关新兴技术领域的法律文件。
capital return capital return, 资本利得, 资本收益 capital return (1)资本收益;资本利得(→capital gain) (2)(税法)资本退还 退还纳税人的对纳税人个人费用〔individual’s cost〕和资本征收的所得税税款。因为资本和个人费用不应作为所得征税。