basis of taxation

基本解釋

A coordinated and complete tax law system is the precondition and basis of taxation by law.
協(xié)調(diào)完備的稅收法律體系是依法治稅的前提和基礎(chǔ)。
The second chapter is mainly about principle of ability to pay and theory basis of inheritance taxation.
第二章是量能課稅原則與遺產(chǎn)征稅的理論基礎(chǔ)。
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.
市場經(jīng)濟要求稅收講求成本和效率，但應(yīng)正確認識稅收成本和效率的關(guān)系，在加強稅收成本核算的基礎(chǔ)上，全面提高稅收效率。

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