the tax basis

Real estate tax actually refers to the real estate tax, land, housing or occupants of all taxes levied, the tax basis for the assessment of real property value.

房地产税实际上指的是不动产税，是对土地、房屋所有或占有者征收的税种，计税依据为不动产评估价值。

The present natural resource tax has some problems, such as the nature localization is inappropriate, levies scope is too narrow, the tax basis is unreasonable, the unit tax amount is low, etc.

现行自然资源税存在性质定位不合适、征收范围过窄、计税依据不合理、单位税额过低等问题。

A more direct, though controversial, approach would simply be to tax people on the basis of their weight.

控制肥胖的一个更直接的方法是：简单按体重来征税，当然这种做法存在着争议。