What Is a Basis Value?
The real basic value is the value determined by calculating the producer value of the total output of the commodity, industry sector, etc. after deducting the net commodity tax on the total output and direct and indirect intermediate inputs. The true basic value is based on the approximate basic value, minus the commodity tax that should be calculated and distributed for direct and indirect inputs. It is required to deduct taxes from the intermediate inputs and reflect them at the basic value. Because intermediate inputs are generally purchased and put into use at the buyer's value or the producer's value, the difference between the buyer's value or the producer's value and the basic value is the difference between the tax on goods and the transportation cost of commercial expenses. [1]