税基是指计税依据或计税标准。它包括实物量与价值量两类，前者如现行资源税中原油的吨数，消费税中黄酒、啤酒的吨数，汽油、柴油的数量。后者如个人所得税中的个人所得额，营业税中的营业额等。在税率不变的情况下，扩大税基会增加税额，缩小税基会减少税额。税基又制约着税率的具体形式和使用标准。
税基侵蚀和利润转移行动计划 the Action Plan on Base Erosion and Profit Shifting (BEPS)
税基侵蚀和利润转移 BEPS ; base erosion and profit shifting
已调整税基 adjusted tax basis
课税基础 [税收] tax base
税基侵蚀与利润转移 BEPS ; Base Erosion and Profit Shifting
计税基准 basis of taxation ; [税收] tax base
计税基础 Tax base ; tax basis ; Basis of taxation
计税基数 tax base
Because CO2 withdrawal and fuel carbon amount direct correlation, therefore taking the carbon amount as the tax base is reasonable.
因CO2的排放量与燃料的含碳量直接相关,因此以含碳量作为税基征税较为合理。
参考来源 - 基于清洁发展机制的碳税研究When estimated the nine tax items taxable capacity of business tax,we builded the different kinds of estimated models, standardizated tax basis and tax rate because of the data which we got.
估测时根据获取的数据类型，建立具体估测模型，选择变量，通过标准化税基和税率，计算其税收收入能力。
参考来源 - 我国地方税种收入能力测算方法及应用研究The main contents are: (1) The base of the tax is unreasonable.
主要内容是:(1) 税基不合理。
参考来源 - 保险业发展：遭遇税收瓶颈·2,447,543篇论文数据，部分数据来源于NoteExpress
这种下降意味着作为该市财产税基础的整体数字——房地产的评估价值——也在下降。
This decline has meant that the overall figure on which the city's property tax is based—the assessed value of that real estate—has also declined.
因为德州的课税基础已经够低的了。
在法定税率方面，目前日本的税基太过狭窄。
Regarding the statutory tax rate, the tax base is too narrow in Japan.
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