1. according to (prep.): 據…所說；按…所記載
as stated by someone
據薩拉說，他們目前關係不是太好。According to our records you owe us $130.
2. base sth on sth (phr. v.): 以…為基礎
If you base something (A) on facts or ideas (B), you use those facts or ideas (B) to develop it (A).
The film is based on a short story by Thomas Mann.
What data are you basing your projections on?
The country economy is based on farming.
When using “according to," we directly refer to something or someone.
According to most scientists, climate change is real.
When using “based on," we use data/facts/idea as a base or guide to give an opinion.
Based on what scientists say, we should do all we can to slow down or stop climate change.