tax base
noun [ C usually singular ] finance & economics specialized uk/ˈtæks ˌbeɪs/ us/ˈtæks ˌbeɪs/
税基，课税基础
the total value of all the income, property, etc. on which tax is charged
The city's commercial development will keep the tax base and the economy healthy. 城市商业的发展将保持税基和经济的健康发展。