tax base

简明释义

征收基准

英英释义

例句

1.In rural areas, a limited tax base can hinder economic development.

在农村地区，有限的税基可能会阻碍经济发展。

2.The introduction of new taxes can help broaden the tax base and make the tax system more equitable.

引入新税种可以帮助扩大税基，使税制更加公平。

3.The city council decided to expand the tax base to include more businesses, which would increase revenue.

市议会决定扩大税基，包括更多的企业，从而增加收入。

4.A larger tax base allows governments to fund more public services and infrastructure projects.

更大的税基使政府能够资助更多的公共服务和基础设施项目。

5.Reducing property taxes can shrink the tax base, leading to budget shortfalls.

降低财产税可能会缩小税基，导致预算短缺。

作文

The concept of a tax base is fundamental to understanding how governments generate revenue. A tax base refers to the total amount of assets or income that can be taxed by a government. This includes various forms of income, such as wages, profits, property, and sales. The larger the tax base, the more revenue a government can potentially collect, which is crucial for funding public services and infrastructure. In many countries, the tax base is influenced by economic conditions. For instance, during periods of economic growth, individuals and businesses tend to earn more, leading to an expanded tax base. Conversely, during economic downturns, the tax base may shrink as unemployment rises and businesses struggle. This fluctuation can create challenges for governments in maintaining stable funding for essential services such as education, healthcare, and public safety.Additionally, the structure of the tax base can vary significantly from one country to another. Some nations rely heavily on income taxes, while others may have a broader base that includes sales taxes, property taxes, and corporate taxes. This diversity in taxation systems reflects different policy priorities and economic strategies. For example, countries with a high reliance on consumption taxes might experience a more stable tax base, as these taxes are less sensitive to economic cycles compared to income taxes.Moreover, the efficiency of tax collection also plays a critical role in determining the effective tax base. If a government has a well-organized tax administration, it can ensure that a greater portion of the tax base is collected, reducing the incidence of tax evasion and avoidance. On the other hand, inefficient tax systems can lead to significant losses in potential revenue, ultimately weakening the government's financial position and its ability to deliver services.Policy measures aimed at expanding the tax base are often debated among economists and policymakers. Some advocate for broadening the tax base by reducing exemptions and loopholes, thereby increasing fairness and equity in the tax system. Others argue for targeted tax reliefs that can stimulate specific sectors of the economy without compromising overall revenue. Balancing these approaches is key to ensuring a healthy tax base that supports sustainable economic growth.In conclusion, the tax base is a critical element of any government's financial framework. It not only determines how much revenue can be generated but also influences economic policies and social equity. Understanding the dynamics of the tax base allows for better policymaking and resource allocation, ultimately contributing to the prosperity of a nation. As societies evolve, so too must the strategies employed to maintain and enhance the tax base, ensuring that it meets the needs of the present while preparing for future challenges.

税基的概念对于理解政府如何产生收入至关重要。税基是指可以被政府征税的资产或收入的总额。它包括各种形式的收入，如工资、利润、财产和销售。税基越大，政府潜在的收入就越多，这对资助公共服务和基础设施至关重要。在许多国家，税基受到经济状况的影响。例如，在经济增长期间，个人和企业往往赚得更多，从而导致税基扩大。相反，在经济低迷时期，随着失业率上升和企业挣扎，税基可能缩小。这种波动可能给政府在维持教育、医疗和公共安全等基本服务的稳定资金方面带来挑战。此外，税基的结构在不同国家之间可能有显著差异。一些国家严重依赖所得税，而其他国家可能有更广泛的基础，包括销售税、财产税和公司税。这种税收制度的多样性反映了不同的政策优先事项和经济战略。例如，依赖消费税的国家可能会经历更稳定的税基，因为这些税收对经济周期的敏感性较低，而所得税则相对敏感。此外，税收征收的效率在确定有效税基方面也起着关键作用。如果政府拥有一个组织良好的税务管理机构，就能确保税基的更大部分被征收，从而减少逃税和避税的发生。另一方面，低效的税制可能导致潜在收入的大量损失，最终削弱政府的财政状况及其提供服务的能力。旨在扩大税基的政策措施常常在经济学家和政策制定者之间进行辩论。一些人主张通过减少豁免和漏洞来扩大税基，从而提高税制的公平性和公正性。另一些人则主张针对特定经济部门的减税，以刺激经济而不损害整体收入。平衡这些方法对于确保健康的税基至关重要，以支持可持续的经济增长。总之，税基是任何政府财务框架中的关键要素。它不仅决定了可以产生多少收入，还影响经济政策和社会公平。理解税基的动态变化有助于更好的政策制定和资源分配，最终促进国家的繁荣。随着社会的发展，维护和增强税基的策略也必须不断演变，以确保满足当前需求，同时为未来的挑战做好准备。