Depends on how one defines something being based on something else. I do see certain similarities, as if the designers went with the tried and tested basic Carrier 002 blueprints and then adjusted them for new requirements. But still, enlarging a ship and adding bunch of new technologies also asks for some new research and development, on top of what was done for 002.Does anyone think the Type 003‘s hull is based off the Kuznetsov?
Just like the US had a design for its Forrestal class and then reworked that approach for its next batch of carriers, the Kitty Hawk class. There are many similarities between the two, but also many differences.
Given how there are many US carrier classes which do share a lot of design points but are still considered separate classes, I do think it's more prudent to call 003 a whole new design, even though fundamentally it probably does re-use many design approaches already tested with 002.