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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译者圣强,毕业于一所培养高级翻译以及跨文化事务专家的精英大学,擅长翻译各种与房地产交易及建筑纠纷相关的法律文件。