tax baseglossary / 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 译者亚明,毕业于国内一流的高级翻译学院,擅长翻译各种与网络安全、隐私和数据保护相关的法律文件。