The tax basis of value-added tax and business tax in China is generally the value-added amount and operating income of goods and taxable services; The tax basis of income tax is the profits, wages or salary income of enterprises and individuals; The tax basis of agricultural tax is the annual output; Consumption tax is levied according to the sales of taxable products, and so on. It should be noted that there are generally two forms of tax basis: one is the value form, that is, the value of the taxable object is used as the tax basis. In this case, the tax object and tax basis are generally the same, for example, the income tax object is income, and the tax basis is also income. The other is the physical form, which is based on the quantity, weight, volume and area of taxable objects. In this case, the object of taxation and the tax basis are generally inconsistent. For example, the vehicle and vessel use tax in China is aimed at various types of vehicles and vessels, and the tax basis is the tonnage of vehicles and vessels.
Tax source refers to the ultimate source of tax revenue, or the ultimate destination of tax burden.
In value society products, the only source of tax revenue can be all kinds of income formed in national income distribution, such as wages, bonuses, profits, interest and so on. When some taxes take all kinds of income formed in the national income distribution as the taxation object, the tax source and the taxation object are the same, such as taxing all kinds of income. However, many taxes are not or are not levied on various incomes formed in the distribution of national income, such as business tax, consumption tax and property tax. Visible, only in a few cases, the tax object is consistent with the tax source. For most taxes, the two are inconsistent, and the tax source is not equal to the tax object. The object of taxation is the basis of taxation, and the tax source shows the taxpayer's affordability.
The tax basis is not directly related to the tax source, but it is related to the tax object.