求翻译：税基即“课税基础”，对企业所得税的税基进行纳税筹划，也就是对应纳税所得额的筹划，就是在不违背税法的前提下，尽可能地减小应纳税所得额，税基越小，所缴纳的税款就越少。企业所得税的计税依据是应纳税所得额，其计算公式为：应纳税所得额=收入总额-不征税收入-免税收入-各项准予扣除项目-允许弥补以前年度的亏损。从这个公式可以看出，要减小应纳税所得额，可以从两个方面入手筹划：收入和税前列支的费用支出是什么意思？

Tax base that is "tax base", the corporate income tax base for tax planning, which is corresponding to the taxable income planning, tax law is not contrary to the premise, as far as possible to reduce taxable income, the tax base more small, less the tax paid. Corporate income tax is based on taxabl

tax base that is "tax base" the tax base, the enterprise income tax for tax planning, which is the taxable income tax planning, and that is not contrary to the premise, as far as possible, to minimize taxable tax base, the smaller the taxes paid by the smaller. enterprise income tax is based on the

The tax base that is "the tax base", to tax corporate income tax base, namely correspond taxable income planning, that is, under the premise of not violating the tax laws, as far as possible, reduces the taxable income amount, tax base is smaller, less the amounts to be paid by you. Corporate income