(1)征税金额
一项税种拟征收的总金额。

(2)征税所依据的法案、法律(→assessment; levy)

• basileus
• basilica
• basils
• basin
• basis
• basis in property
• basis of bargain
• basis of keeping accounts
• basis of tax
• basis patent
• basis period
• basket tenure
• basoche
• basogue
• basoque
• bassa tenura
• Basset
• Bass's Act,1864
• bastard
• bastard ain
• bastard eign
• bastardize
• Bastardus non potest habere haeredem nisi de corpore suo legitime procreatum.
• Bastardus nullius est filius; aut filius populi.
• bastardy