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汉语拼音：shuì jī

课税基础”的简称。据以课征各种税收的经济来源。课税对象的总称。如各种流转税的税基为一切商品流转额和非商品流转额(劳务收入额)；各种收益税的税基为纳税人的纯收益或总收益。

税基 [shuì jī]

1. 租税课徵时的经济基础，即可用来作为计算税额依据的财产或权益。

   如所得税的税基为所得，关税的税基为进口货品的价值等。

• Ireland rejected the idea of aligning EU corporate taxes (or at least the tax base) as a danger to its low-tax growth model.

  爱尔兰拒绝同欧盟的企业所得税（或者是至少是税基）保持一致，因为该做法会威胁到它本国的低税增长模式。

• A tax will be referred to as progressive where the tax rate increases as the base increases.

  当税基增长，税率亦增长时，这个税就是累进税。

• Any short-term stimulus should be consistent with a long-term expansion of the tax base as a share of GNP, not a reduction.

  任何短期的刺激都应该与长期的税基增加保持一致，即是要分享国民生产总值，而不是减少税收。

• the principle of "a more simplified taxation system, broader tax collection basis, lower tax rates and stricter tax collection"

  “简税制、宽税基、低税率、严征管”的原则

• This year the company wants to use a basis period different from that used in past years.

  今年公司希望采用一个有别于以往的评税基期。

• The country's strong tax base means it has a welfare budget that poorer African neighbours can only envy.

  强大的税基确保了南非的福利预算，较贫困的非洲邻国只能望而生羡。

• Many Indians, and especially the professionals who make up most of the country's tiny income tax base, have had enough.

  许多印度人，尤其是那些为印度微薄的所得税税基做出大部分贡献的普通职员，对此已忍无可忍。

• Broadening the tax base might be done in tandem with a decrease to the headline corporate tax rate.

  在拓宽税基的同时，或许还要考虑降低主要企业的税率。

• The heavy reliance on income taxation is compounded by the narrowness of the tax base, thanks to oodles of complexity-inducing deductions .

  美国大量依赖于所得税，更糟糕的是，大量减税措施使税收系统越来越复杂，税基越来越小。