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词汇 tax-base
释义 tax base
noun[ Cusually singular ]
 finance & economics specializeduk /ˈtæks ˌbeɪs/ us /ˈtæks ˌbeɪs/
the total ​value of all the ​income, ​property, etc. on which ​tax is ​charged: 税基,课税基础
The city's commercial development will keep the tax base and the economy healthy. 城市商业的发展将保持税基和经济的健康发展。
SMART Vocabulary: related words and phrases

Taxation
amortizable
anti-dumping
anti-progressive
anti-tax
at sourcephrase
filer
financial year
fiscal drag
fiscal year
flat tax
rebate
regressive
regressively
road tax
sales tax
taxpayer
the taxman
tithe
top rate
unprogressive

tax base | Business English


tax base
noun[ C,usually singular ]
 ECONOMICS, TAXukus
the combined value of everything such as income, property, and other assets in a city, country, etc. on which tax is charged:
With more than 80% of the city's tax base provided by property owners, new revenue from businesses is needed.
broaden/expand/widen the tax baseThe Chancellor needs to broaden the tax base to raise more revenue.
a dwindling/growing tax base
the corporate/property/sales tax base
cut/increase/protect the tax base

Examples of tax base


tax base
The insignificant taxbase effect is not consistent with the hypothesis for this variable.
Capital is assumed to depreciate at rate d and depreciation is subtracted from the taxbase.
When leisure is normal, in order to raise the taxbase, the fiscal authority would tax labor to induce the household to work harder.
Therefore, it is an attractive taxbase for local authorities.
The taxbase was the item brought in for trade.
It also means that there is a reduced use of these programs and thus less erosion of the taxbase.
They all sought to improve the distributive incidence of taxes, expand the taxbase, reduce fiscal fraud, and support the efficiency of the tax administration.
This argument holds that the legitimate taxbase for financing basic income consists of unequal external endowments rather than the unequal internal endowment of productivity.
In a state that has a relatively meager taxbase and a struggling educational system, proper school land management is important.
Until 1998 only bond returns were included in the taxbase but subsequently also stock returns were taxed at a flat 5 % tax rate.
A decrease in the working population would then worsen the budget constraint problem by shrinking the economy and the taxbase.
I construct an economic classification of taxes that depends on systematic differences in the taxbase.
In other words, the nett effect of population movement on the local taxbase was clear : there wealth moved out, but so too did destitution.
As mentioned, the taxbase is calculated from national accounts.
This estimation must be done annually because of the uninterrupted changes in the legislation that directly affect the taxbase.
See all examples of tax base
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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