A reform of corporate taxation therefore should start by reducing tax rates cutting subsidies and broadening the taxable base .

因此，德国企业税收政策的改革应该从降低税率、削减政府补贴，拓宽 税收 面开始。

Taxable values determined through application of coefficients that adjust base value .

可 征税价值通过调整 基础价值的参数获得。

At the same time however it would be unfortunate if an excessive broadening of the taxable base made it impossible to attain the equally important goal of providing relief .

与此同时，如果过于拓宽 税收 面以至于无法实现减轻税率的目标时，那么这种结果则将被认为是不幸的。