capital return
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。
capital return
capital return
Tax. Revenue that represents the repayment of cost or capital and thus is not taxable as income. — Also termed return of capital.