/ˈtæksəbəl ˈvæljuː/ – Phrase
Definition: giá trị có thể đánh thuế.
A more thorough explanation: Taxable value refers to the assessed value of property or assets that is subject to taxation. It is the value used by tax authorities to calculate the amount of tax owed on a particular property or asset.
Example: The taxable value of the property was determined by the county assessor for the purpose of calculating property taxes.