刑法 刑訴
民法 民訴
行政 行訴
憲法 立法
國際 國私
郵政 消防
警察 鐵路
釋字
租稅課徵時的經濟基礎,即可用來作為計算稅額依據的財產或權益。如所得稅的稅基為所得,關稅的稅基為進口貨品的價值等。
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