franchise tax
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。
franchise tax
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.]