In the second year, the cash outflow was 500,000
Depreciation of fixed assets in the third year = (100-10)/5 =180,000 taxable income =180,000 * 33% = 59,400 yuan.
(revenue-cost) * (1-33%) = (250000-150000) * 0.67 = 67000.
Cash flow =59400+67000= 126400 yuan
The depreciation of fixed assets in the fourth year is tax deductible = 180000*33%=59400 yuan.
(revenue-cost) * (1-33%) = (900000-500000) * 0.67 = 268000 yuan.
Cash flow = 268,000+59,400 = 327,400 yuan
The cash flow in the fifth and sixth years is the same as that in the fourth year.
The seventh year is 327,400 yuan on the basis of the fourth year.
Plus: residual value of fixed assets after tax and cash in advance =100000 * (1-33%)+200000 = 267000.
Cash flow =327400+267000=594400 yuan