franchise taxglossary / franchise tax A tax imposed on the privilege of carrying on a business (esp. as a corporation), usu. measured by the business’s income. See FRANCHISE. [Cases: Taxation 117. C.J.S. Taxation §§ 177–180, 199.] 词条贡献者 资深译员筠怡,国际知名法学院民商法专业,专注翻译各种与商业和侵权诉讼有关的法律文件。
franchise tax franchise tax, 特许权税 franchise tax 特许权税 对公司现有的特许权或经营某项业务的特许权所征的税。特许权的价值,虽然可以根据营业额、利润或股利进行估算,也可根据公司超过有形资产的资本或股本的总值进行估算,但特许权税并非直接对财产、资本、股本、利润或股利所征的税。