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).

---

词条贡献者

译者Peter，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与复杂金融产品相关的法律文件。