tax base 稅基

tax base
繁：稅基
简：税基

財政司在預算案內提到，香港的稅基狹窄，只有四成工作人口繳納薪俸稅，而交稅最多的5%負起了六成稅款。利得稅方面，只有一成的註冊公司繳交稅款，而交稅最多的5%負起了超過八成的稅款。

張言銘: 2015年財政預算案的啟示（2015年3月29日）。信報，取自http://www2.hkej.com/wm/article/id/1017143

The tax paid by companies on their profits accounted for 30 percent of the U.S. federal tax base in the 1950s; last year, it was only 11 percent, Internal Revenue Service data show.

Morgan, D. (2016, June 6). On shrinking U.S. corporate tax base, presidential candidates differ sharply. Reuters. Retrieved from http://www.reuters.com/article/us-usa-election-taxes-idUSKCN0YS0C7