excess-profits tax

excess-profits tax

A tax levied on profits that are beyond a business’s normal profits.

? This type of tax is usu. imposed only in times of national emergency (such as war) to discourage profiteering. [Cases: Internal Revenue 4130¨C4136. C.J.S. Internal Revenue ¡ì 670.]


How would a bilingual lawyer translate the term excess-profits tax into Chinese?
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