征税的依据和客观标准tax base

• 在税制改革方面，美国应该“扩大税基并降低税率”。

  In terms of tax reform, the United States should "expand the tax base and reduce tax rates"

• 目前世界各国的税基基本都是相同的。

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