The only solution we finally found looks like that :
# Activation of the URL Rewriting
Options +FollowSymlinks
RewriteEngine On
# RewriteBase equivalent - Production
RewriteCond %{HTTP_HOST} !^localhost$
RewriteRule . - [E=REWRITEBASE:/production/path/]
# RewriteBase equivalent - Development
RewriteCond %{HTTP_HOST} ^localhost$
RewriteRule . - [E=REWRITEBASE:/development/path/]
# Rewriting
RewriteRule ^(.*)$ %{ENV:REWRITEBASE}index.php?page=$1 [L]
This code offers a way to simulate differents “RewriteBase”.