税基

kuò dà shuì jī

扩大税基

expand the tax base

mù qián shì jiè gè guó de shuì jī jī běn xiāng tóng

目前世界各国的税基基本相同。

Tax bases in different countries around the world are now basically the same now.

dāng shuì jī fā shēng biàn huà shuì lǜ héng dìng shí cǐ shuì bèi rèn wéi shì bǐ lì shuì

当税基发生变化，税率恒定时，此税被认为是比例税。

If the tax rate remains constant while the tax base varies in size, the tax is said to be proportional.