Corporate Income Tax Calculation Problem A company is a furniture manufacturing factory that made a

Accounting profit 300 158 9 55 18 12 + 9 + 18 20 550,000 yuan.

The deduction limit for donations is 55X12%, increased by 10

Hospitality 2X60%, increase by 2

Advertise 300X15% 45, increase by 50 45 5 interest 10X3%, increase by 1

Asset impairment increases by 2 1 1

Treasury bill interest reduction3

The tax late payment fee will be increased by 6, and the contract liquidated damages will not be adjusted.

Taxable income 55+

Income tax payable is 10,000 yuan.

This business happened in 2011, right?

Policies involved:

1. Advertising = turnover * 15%.

2. Business entertainment expenses = turnover * actual amount * 60% of the lower value 3, the interest shall not exceed the interest rate of similar banks in the same period.

4. The impairment loss of assets allowed by the tax law can be deducted, otherwise it shall not be deducted 5. The interest income of treasury bonds is exempt from tax.

6. Penalties for late payment of taxes shall not be deducted before tax.

7. Expenses for breach of contract (you can deduct it in the impression, check the information yourself) 8. Public welfare donations (it seems to be 3%, the base number is forgotten whether it is turnover or profit, I feel that it is turnover, check it).

9. Losses within 5 years that have been filed can be deducted before tax.

Let's do the math yourself.