tax basis

• 课税标准

tax basis的用法和样例：

例句

1. This allows the acquiring company to take a "stepped-up" tax basis in the target's assets, which generates larger tax deductions, and in turn increases acquirer cash flow.
   于是收购公司会因而抬高目标公司的课税标准，从而获得更多的课税减免，并增加收购公司的现金流量。