tax basis

美/ tæks ˈbeɪsɪs /

1
[税收] 课税标准
...和税源都是纳税人的所得（2）税目（items of tax）——课税对象的具体项目或课税对象的具体划分8．2．1．3课税标准（tax basis）——又称课税依据，是国家征税时的实际依据，课税对象-扣除项目8．2．1．4税率（tax rate）——课税深度（1）从价计征比例税率...
2
计税基础
所得税法上的计税基础（tax basis）有别于会计准则所称的计税基础。在所得税法负债没有计税基础，现金的计税基础恒等于面值，资产的计税基础最低为零，在三角重组情...
3
税基
同时接受赠品的人的税基(Tax Basis)与送礼人的税基一样。换而言之，送礼人把自己的税基连同礼品一齐送出。

短语

1
Tax basis in assets.
资产税基准。
2
Uses accelerated depreciation to vary the income tax impact each year and calculations are made on an after-tax basis.
使用加速折旧使每年的所得税影响有所变化，计算是在税后基础上进行的。
3
This paper discusses on tax items, tax obligation term, tax basis, tax alleviation and tax management of stock option.
本文对我国股票期权所得的税目、纳税义务发生时间、计税依据、税收优惠及税收征管等作了较为详细的探讨。

Tax basis
The tax basis of an asset is generally its cost. Determining such cost may require allocations where multiple assets are acquired together. Tax basis may be reduced by allowances for depreciation. Such reduced basis is referred to as the adjusted tax basis. Adjusted tax basis is used in determining gain or loss from disposition of the asset. Tax basis may be relevant in other tax computations.Tax basis of a member's interest in a partnership and other flow-through entity is generally increased by the members share of income and reduced by the share of loss. The tax basis of property acquired by gift is generally the basis of the person making the gift. Tax basis in property received from corporations or partnerships may be the corporation's or partnership's basis in some cases.

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