premium taxglossary / premium tax, 保险费税 premium tax〈美〉保险费税 保险人就其在州内的保险费总收入所缴纳的税款。 词条贡献者 译者Susanne，世界顶尖法学院国际税法专业，擅长翻译各种与联邦税务纠纷相关的法律文件。
premium tax premium tax A state tax paid by an insurer on premiums paid by the insured. [Cases: Taxation 140. C.J.S. Taxation §§ 217–218.]
