basis of taxation

常见例句

A coordinated and complete tax law system is the precondition and basis of taxation by law.
协调完备的税收法律体系是依法治税的前提和基础。
The second chapter is mainly about principle of ability to pay and theory basis of inheritance taxation.
第二章是量能课税原则与遗产征税的理论基础。
We should know correctly the relation between cost and efficiency in order to improve the efficiency all roundly on the basis of a better taxation cost accounting.
市场经济要求税收讲求成本和效率，但应正确认识税收成本和效率的关系，在加强税收成本核算的基础上，全面提高税收效率。

Again, it is the efficiency argument which is the basis for the differential, even zero, taxation of capital gains and other income from capital.
FORBES: Taxing Capital Isn't About Fair: It's About Efficiency
Such elements included a merit-based (non-aristocratic) military leadership combined with mass conscription, sophisticated taxation systems and a bureaucracy recruited from a permanent administrative cadre selected on the basis of ability rather than family connection.
ECONOMIST: Theories of history