tax base

The tax base is the value, income or wealth taxed.

税基就是价值 、 所得或征税财富.

A tax on international financial transactions, recently discussed by the Council of Europe, offers a sound base for analogous assessments for development financing.

对国际金融交易征税的做法，为类似的发展资助摊派提供了一个良好基础。欧盟理事会（Council of Europe）最近曾讨论过这点。

If the corporate tax base is income.

如企业所得税的基数是企业所得额.

Whose tax base, tax rate and taxpayer vary between different provinces.

税基、税率、纳税人等在各省区之间各不相同、因地制宜。

Study on Real Estate Tax Base and Appraisal Techniques

房地产税课税基准及价值评估研究

If the average tax varies in an opposite direction to the tax base.

如果平均税率与税基的变化成反比时,这个税被称作累退税.

Research on Social Security Tax Including Tax on the Value-added Tax; Many experiences of their tax reform are worthy of our study, such as cut down the tax rate and expand the tax base, etc.

中国社会保障税税制设计的探讨&基于企业增值税代替工资总额为税基的税制设计构想这些国家税制改革的许多经验值得中国借鉴，如降低税率、宽税基等。

Suppose that income is the desired personal tax base.

收入是被需要的个人税基.

Apart from uploading the report on the internet, the government is prepared to discuss with interested parties viable options for broadening the tax base.

除了把报告书在网上发放外，政府乐意和有兴趣的团体讨论扩阔税基的各个可行方案。

Corporate tax base is very mobile.

企业税的税基具有非常高的流动性.

Mr Li supported the implementation of a sales tax to help widen the tax base.

李嘉诚支持征收销售税，扩阔税基。

So according to principles of tax base, low tax rate and simple and easy tax system, the author propose to improve the expense deduct standard, the tax rate and the way of the levy;

因此，笔者提出按宽税基、低税率、简税制原则改进个人所得税的费用扣除标准、税率及征税方式；

By broadening the tax base and lowering tax rates, we can increase government revenue and distort incentives less.

通过增加收税人群和降低税率，我们能增加政府收入，而且其动机不会被扭曲。

Research on the evidence of tax administrative proceedings should be on the base of specificity of administrative action of taxation.

税务行政诉讼证据的研究应以税务行政诉讼的特殊性为基础。

According the awareness of foreign property tax base assessment advantage and disadvantage, this paper analysis the property tax base structure using quantitative analysis and from economics perspective, and analysis the influence of deciding price on price to property tax base.

通过对国外物业税税基评估经验和不足的认识，从经济学、数理统计学角度对物业税税基的结构进行了合理性剖析，并对本文涉及的从价定税对税基的影响进行了分析。

The rules, called "base erosion and profit shifting" or Beps, are designed to close loopholes and restrict the use of tax havens.

这些被称为“税基侵蚀和利润转移”（base erosion and profit shifting，简称Beps）的规则，旨在堵住漏洞和遏制利用避税天堂的行为。

With so many houses vacant, the property tax base crumbled.

空出了这么多房子, 财产税税基大幅缩水.

Hong Kong has been considering introducing a GST to broaden its tax base and bring in more revenue.

香港一直考虑引进商品及服务税来扩阔税基，提高税收。

Its tax base is residential, rather than the difference between the selling and buying price;

其税基是房价，而不是卖出与买入价之差；

The flat tax has three major characteristics of the single tax rate, the base of the consumption tax, the clean tax base, just according with these requirements.

单一税具有单一税率、消费税基、整洁税基三大特征，正好符合这种条件。

A working group has been busy making proposals for a common corporate tax base.

一个工作小组一直忙着提议建立统一的企业税税基。

The fourth chapter is to design the basic tax element on transportation industry from tax payer, tax base, tax rate and tax benefit while making the specific design according to different scope of transportation taxes.

第四章，从纳税人、征税范围、税率以及税收优惠四方面对交通运输业改征增值税的进行基本税制要素的设计，同时又根据交通运输业的不同征税范围进行具体方案设计。

The tax systems of the countries all over the world are inclined to adopt the indirect tax represented by value-added tax and direct tax represented by income tax and run side by side. Reducing the tax rate and expanding the tax base to become the general trend.

各国国内税法日益趋同，世界各国的税制都倾向于以增值税为代表的间接税和以所得税为代表的直接税并行；降低税率、扩大税基成为普遍趋势。

We launched a public consultation on tax reform last July to explore the best way of broadening our tax base.

我们在去年七月展开有关税制改革的谘询，探讨扩阔税基的最佳方法。

According to the special and common individual income tax, the paper will study the relation of tax base, tax rate and payable tax amount and bring forward two ideas of tax planning of tax base and tax planning of tax rate.

针对个人所得税这一特殊而普遍的税种，笔者着重抓住税基、税率、应纳所得税额三者之间的关系进行研究，提出税基筹划和税率筹划两大主要思路。

Our tax base is very narrow.

我们的税基非常狭窄.

To realize its objective, the design of the tax should focus on the tax base, the subject of taxation, the object of taxation, links of taxation, tax rate, methods of taxation and the deadline of tax payment.

水资源保护税的设计主要从税基、税收主体、征税对象、征税环节、税率、征税手段、纳税期限等方面来实现其目的。

Illicit Income Included into Tax Base?

“非法所得”可以纳入征税范围 吗 ?

The tax base is narrower in emerging markets and revenues more volatile.

在新兴市场中,税基相对更为狭窄而财政收入的波幅更大.

A three per cent sales tax was floated yesterday by a government advisory group to help broaden the tax base and keep finances on a healthy footing.

一个政府谘询小组昨日建议开徵三个百分点的消费税以扩阔税基及使财源有稳固的基础。