Enterprise book profit = 2000+10+1.7+60+10+2-1000-500-300-50-40 =193.7 (.
(2) Adjustment of enterprise income tax
20,000 yuan debt interest belongs to tax-free income.
(3) Tax adjustment of advertising expenses by enterprises.
Based on the sales income of (2000+ 10) million yuan, non-operating income cannot be included.
Advertising fee limit = (2000+10) ×15% = 3010.5 million yuan; The advertising cost overrun is 400-30 1.5=98.5 (ten thousand yuan).
Increase taxable income by 985,000 yuan
(4) The total amount of tax adjustment for business entertainment expenses and three new expenses.
Hospitality limit calculation: ① 80× 60% = 480,000 yuan; ② (2000+10) × 5 ‰ =100500 yuan.
The limit of hospitality is 654.38+000500 yuan, which is 699.500 yuan.
Three new expenses deducted 70× 50% = 350,000 yuan; Total taxable income increased by 6995-35 = 349,500 yuan.
(5) Tax adjustment of non-operating expenses by enterprises.
Donation limit =193.7×12% = 23.21(ten thousand yuan)
Corporate charitable donations of 200,000 yuan can be deducted; Direct donations to private primary schools shall not be deducted; Administrative fines shall not be deducted.
The tax payment for non-operating expenses is adjusted to 6,543,800 yuan+0.2 million yuan.
(6) the taxable income of the enterprise
193.7-2+98.5+34.95+12 = 337.15 (ten thousand yuan)
(7) Income tax payable by enterprises.
337. 15×25%=84.29 (ten thousand yuan)