[, ] ( CGT) a tax that a person or company must pay when they have made a profit above a particular level on the sale of a capital asset (= buildings, machinery, vehicles, shares, etc.). In the UK companies do not pay this tax, but in the US they do资本收益税（个人或公司所拥有的建筑物、机器、车辆、股票等资本资产出售时所得的款额超过购置款额的部分称为资本收益。在美国这种收益公司要纳税，在英国则不用纳税）