tax base

简明释义

计税基础

英英释义

例句

1.The government is looking to diversify its tax base by introducing new taxes on digital services.

政府希望通过对数字服务引入新税种来多样化其税基。

2.A shrinking tax base can create budget deficits for local governments.

缩小的税基可能会导致地方政府预算赤字。

3.The city council is considering ways to expand the tax base to increase funding for public services.

市议会正在考虑扩大税基以增加公共服务的资金。

4.Increasing property values can help grow the tax base in the area.

房产价值的增加可以帮助扩大该地区的税基。

5.A broader tax base can lead to lower tax rates for everyone.

更广泛的税基可以导致每个人的税率降低。

作文

The concept of a tax base is fundamental to understanding how governments generate revenue to fund public services and infrastructure. In simple terms, the tax base refers to the total amount of assets, income, or economic activity that can be taxed by a government. This includes everything from individual incomes to corporate profits, property values, and sales of goods and services. A robust tax base is essential for any government seeking to maintain or improve its public services, as it directly influences the amount of money available for education, healthcare, transportation, and social welfare programs.One of the most significant factors affecting a government's tax base is the overall economic health of the region it governs. When the economy is thriving, more individuals are employed, businesses are profitable, and property values tend to rise. This creates a larger tax base, allowing the government to collect more revenue without increasing tax rates. Conversely, during economic downturns, the tax base shrinks. Unemployment rises, businesses close, and property values plummet, leading to reduced tax revenues. This situation can create a vicious cycle where declining revenues force governments to cut essential services or raise taxes, further burdening citizens and businesses.Moreover, the composition of the tax base can vary significantly between different jurisdictions. For instance, some areas may rely heavily on property taxes, while others may depend more on sales taxes or income taxes. This diversity means that changes in economic conditions or demographic trends can have varying impacts on different regions' tax bases. For example, an influx of new residents into a city can increase the tax base through higher property values and increased consumer spending, while an aging population might lead to a decline in the tax base if younger people move away in search of better opportunities.Another important aspect to consider is how tax policies influence the tax base. Governments can incentivize certain behaviors through tax breaks or credits, which can either expand or contract the tax base. For example, offering tax incentives for businesses to invest in a particular area can attract new companies and jobs, thereby increasing the tax base. On the other hand, overly generous tax exemptions can erode the tax base, making it difficult for governments to fund necessary services.In conclusion, the tax base is a critical element of public finance that reflects the economic activity within a jurisdiction. Understanding its dynamics is essential for policymakers who aim to create sustainable budgets and ensure the provision of public services. By recognizing the factors that influence the tax base, including economic conditions, demographic shifts, and tax policies, governments can make informed decisions that promote growth and stability. Ultimately, a strong and diverse tax base is vital for the long-term prosperity of any community, as it provides the financial resources needed to support essential services and infrastructure that benefit all citizens.

“税基”这一概念对于理解政府如何产生收入以资助公共服务和基础设施至关重要。简单来说，税基指的是政府可以征税的资产、收入或经济活动的总量。这包括个人收入、企业利润、财产价值以及商品和服务的销售等一切。一个强大的税基对于任何希望维持或改善公共服务的政府都是必不可少的，因为它直接影响到可用于教育、医疗、交通和社会福利项目的资金数量。影响政府税基的最重要因素之一是其治理地区的整体经济健康。当经济繁荣时，更多人就业，企业盈利，财产价值往往上升。这会创造一个更大的税基，使政府能够在不提高税率的情况下收集更多收入。相反，在经济低迷期间，税基缩小。失业率上升，企业倒闭，房产价值暴跌，导致税收减少。这种情况可能形成恶性循环，税收下降迫使政府削减必要的服务或提高税收，进一步加重公民和企业的负担。此外，不同管辖区的税基构成可能会显著不同。例如，一些地区可能严重依赖物业税，而其他地区则可能更多依赖销售税或所得税。这种多样性意味着经济条件或人口趋势的变化可能对不同地区的税基产生不同的影响。例如，城市中新居民的涌入可以通过提高房产价值和增加消费者支出来增加税基，而老龄化人口可能导致税基下降，因为年轻人可能为了寻找更好的机会而搬走。另一个重要方面是税收政策如何影响税基。政府可以通过减税或抵免来激励某些行为，这可能会扩展或收缩税基。例如，为企业在特定区域投资提供税收优惠可以吸引新公司和工作，从而增加税基。另一方面，过于慷慨的税收豁免可能会侵蚀税基，使政府难以资助必要的服务。总之，税基是公共财政的一个关键要素，反映了管辖区内的经济活动。理解其动态对于希望制定可持续预算并确保公共服务提供的政策制定者至关重要。通过认识到影响税基的因素，包括经济条件、人口变化和税收政策，政府可以做出明智的决策，促进增长和稳定。最终，一个强大而多样化的税基对于任何社区的长期繁荣至关重要，因为它提供了支持所有公民受益的必要服务和基础设施所需的财务资源。