An AD valorem tax is a tax based on the value of real estate or personal property.

从价税是税收的基础上的价值，房地产或个人财产。

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The author suggested that we can adjust tax structure rather than levying new tax based on existing taxation policy.

对电子商务进行征税应以现有的税收政策和税种为基础，不必开征新的税种，但有必要调整现有的税种结构。

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The system calculates sales tax based on material and customer location and posts it in Sales and Distribution (SD) and Materials Management (MM).

系统依据物料和客户地点来计算营业税并过账到SD和MM模块。

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"Our plan is based on the belief that fast-acting tax relief is the most effective way to put our economy back on track,"

VOA: standard.2009.10.03

Maine, on the other hand, has a fairly normal state income tax based on federal adjusted gross income.

FORBES: New Hampshire Law Partners Face Maine Income Tax

Instead, the Department contends that the companies are subject to the franchise tax based on the actions of other entities.

FORBES: Sprint Uses Partnership Structure to Dodge Louisiana Corporate Tax

But a number of states have passed legislation to make on-line retailers charge tax based on ties unheard of in 1992.

FORBES: Californians Rush To Buy Online Before Amazon Tax Hits