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This paper studies the (in)equational theory of simulation preorder and equivalence over the process algebra BCCSP. We prove that in the presence of a finite alphabet with at least two actions, the (in)equational theory of BCCSP modulo simulation preorder or equivalence does not have a finite basis. In contrast, in the presence of an alphabet that is infinite or a singleton, the equational theory for simulation equivalence does have a finite basis.