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乱收费侵蚀税基,主要是指侵蚀企业所得税税基。企业所得税是根据企业应纳税所得额和规定税率计算确定的。所谓企业所得税税基,是指企业应纳税所得额。企业所得税数额的多少,与企业应纳税所得额的大小有着直接的关系。企业应纳税所得额是根据企业当期经营收入、其他业务收入和投资收益扣减经营成本、费用,加减营业外
Efforts to erode tax base, mainly refers to the erosion of corporate income tax base. Enterprise income tax is calculated based on the taxable income of enterprises and the prescribed tax rate. The so-called enterprise income tax base refers to the enterprise taxable income. The amount of corporate income tax, and the amount of corporate taxable income has a direct relationship. Enterprise taxable income is based on the current operating income of enterprises, other business income and investment income less operating costs, fees, additions and subtracts outside the business