taxation n. 1.征税,抽税。 2.税制。 3.税额(款)。 4.税收(额)。 5.清算诉讼费用。 a taxation bureau [office] 税务局[署]。 progressive taxation 累进税率。 be subject to taxation 应纳税。 be exempt from taxation 免税。
basis n. (pl. bases ) 1.基础;基底;台座;【地质学;地理学】坡基。 2.根据,基准。 3.主要成份;主药。 4.【数学】基。 On a production basis在大规模生产的基础上。 On what basis? 凭什么条件(雇佣等)? on the war basis按战时体制。 the basis of argument 论据。 the basis of assessment 课税标准。 on the basis of 以…为基础。
Thereof , it preliminarily designs and establishes the theory framework and theoretical basis of taxation constitutionality 由此,初步设计和确立了税收法治的理论框架和理论基础。
However , electronic commerce - an invisible mode of transaction is incompatible with the information that the current taxation system requires to supply , so its emerging shakes the basis of taxation system 而电子商务作为一< wp = 6 >种无形的交易形式,与现行税制要求提供的信息不符,所以动摇了现行税制的基础。