tax base

tax base. The total property, income, or wealth subject to taxation in a given jurisdiction; the aggregate value of the property being taxed by a particular tax. Cf. BASIS(2).

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词条贡献者

译者崇载，国际名校知识产权法专业，擅长翻译有关人工智能、机器学习和机器人技术领域的法律文件。