课税标准 meaning in English

basis of assessment
tax criterion

For example , if an office building has a tax basis of $ 100 , 000 , depreciation deductions are derived from that amount
例如，假设一座办公楼的课税标准为10万美元，折旧减免的计算标准就是10万美元。
The taxation essential element to declare the amount of the tax due is the tax base . the evidence of the tax base is the preserved vouchers and the accounting books made by taxpayer in pursuance of the laws
说明具体纳税义务量的课税要素是课税标准，课税标准的证据是纳税义务人按照法律规定的账簿管理义务保管的凭证和制作的账簿。