A coordinated and complete tax law system is the precondition and basis of taxation by law.

协调完备的税收法律体系是依法治税的前提和基础。

youdao

There is a difference between the accounting basis of tax accounting and the one of financial accounting.

税务会计的核算基础与财务会计核算基础之间存在差异。

youdao

Tax source management is the core and the basis of tax administration. It is also the fundamental way to perform the tax functions.

税源管理是税收管理的核心和基础，是税收职能得以实现的根本途径。

youdao

But you're not seriously suggesting that you can halve the deficit on the basis of the tax rises that you have already announced?

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It was also the basis of the last big overhaul of the tax code, under Reagan.

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The problem is that GAAP and the income tax basis of accounting have a lot of differences.

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