詹姆斯尐雪
The tax base of an asset is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to the entity when it recovers the carrying value of the asset. Where those economic benefits are not taxable, the tax base of the asset is the same as its carrying amount.一项资产的计税基础是当企业收回该资产的帐面金额时，就计税而言可以从流入企业的任何应税经济利益中可以抵扣的金额．如果这些经济利益是不纳税的，那么该资产的计税基础即为帐面金额．到这去看看：
优质会计资格证问答知识库
