What are the calculation questions of the amount of income tax payable, the formula for calculating

1) What is the total profit of the enterprise in 2008? Total profit = 500 + 40 + 10-300 - 40-15-35-30-20 = 110 (2) What is the tax income of enterprise income tax, and the interest on national bonds is tax-exempt Reduction of 100,000 yuan Business entertainment expenses shall not exceed 5 thousandths of income 500 * 5 thousandths = Therefore, the increase of 10,000 to raise 1 million exceeds the bank loan interest rate of the same period 100*10%<15 Therefore, the increase of 50,000 yuan in donations to snow-stricken areas shall not exceed 12% of the total profits, so 110*12%=<20 Increase of 10,000 yuan (3) What is the taxable income as taxable income = 110 + payable income? Income payable = 10,000 yuan Thank you!!

Total profit = 500-300-40-35 + 40 + 10-30-15-20 = 300,000 yuan to increase the enterprise income tax = 10,000 yuan of entertainment expenses + interest expenses of 50,000 yuan + donation of 10,000 yuan = 10,000 yuan of taxable income = 30 + 10,000 yuan of income tax payable = 10,000 yuan.

1) Total profit in 2008 = 500-300-40-35 + 40 + 10-30-15-20 = 110 (2) increase = entertainment expenses and interest 5 (3) taxable income = 110 + income tax payable =

Formula for calculating the taxable income of enterprise income tax.

As follows:

1. Direct method: the total income of the enterprise in each tax year is deducted from the non-tax burial income.

The balance of tax-exempt income, deductions and losses allowed to be made up in previous years is taxable income.

Taxable income = total income - non-taxable income - tax-exempt income - various deductions - loss in previous years.

2. Indirect method: total profit in accounting.

The taxable income is calculated after adding or subtracting the amount of items adjusted in accordance with the provisions of the tax law.

Taxable income = total accounting profit Amount of tax adjustment items.

The content of the taxable income.

1. Total income, the enterprise should take the income obtained from various ** in monetary and non-monetary forms as the total income. Specifically, there are: income from the sale of goods; Income from the provision of services in this liquid culture; income from the transfer of property; interest income; rental income; royalty income; Dividend income and other income.

2. Non-taxable income, including the financial allocation received by the enterprise; Administrative fees collected in accordance with the law and included in financial management.

**Sex**; The financial and taxation authorities stipulate special purposes and are approved by the competent departments of finance and taxation, as well as other non-levied revenues.

The book value is greater than the tax base, resulting in a temporary difference in taxability, that is, the tax law determines that your book value is 800, but the accounting is 1200, and the extra 400 is not taxable.

1. -400 is from sub-question (3) 1200-800=400, because the tax law stipulates that the change in the fair value of assets during the holding period is not included in the taxable income of the current period, so it will be deducted when calculating the taxable income.

is 1.5 million from the difference between the accounting and the tax law accumulated depreciation provision in sub-question (1); Sub-question (5) The tax law stipulates that the provision for decline in the value of inventory in the current period is not allowed to be deducted before tax. So 150 + 75 = 2.25 million yuan.

In 2010, the accounting profit was 1 million yuan, the interest income of national bonds was reduced by 100,000 yuan, the cost of construction in progress was increased by 600,000 yuan, and the illegal fine was 100,000 yuan.

Taxable income in 2010 = 100-10 + 60 + 10 = 160 Tax payable = 160*

Income tax payable = 40-25 = 15 (10,000 yuan).

Corporate income tax payable from 2008 to 2010 = 90*

From the first question, it can be seen that the enterprise income tax payable in 2008-2009 is 25+15=40 in 2010, so the income tax payable in 2008-2010 should be.

1.Article 43 of the Regulations on Enterprise Income Tax stipulates that the business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business) income of the current year.

In 38 * 60% = and 10,000 * take its small business entertainment expenses pre-tax deduction limit of 10,000 yuan to make a tax adjustment of 10,000 yuan.

2.Article 9 of the Local Taxation Law of Enterprises stipulates that the part of the public welfare donation expenditure incurred by the enterprise within 12% of the total annual profit shall be allowed to be deducted in the calculation of taxable income.

Cai Shui [2008] No. 160 clarifies that the part of the donation expenditure used by an enterprise for public welfare undertakings through public welfare social organizations or the people** at or above the county level and their departments is allowed to be deducted in the calculation of taxable income within 12% of the total annual profit. The total annual profit refers to the amount greater than zero calculated by the enterprise in accordance with the provisions of the national unified accounting system.

Donate to the disaster area through the local civil affairs bureau, the pre-tax deduction limit = 4000 * 12% = 4.8 million yuan, so 1.5 million yuan depends on the full pre-tax deduction.

Taxable income = accounting profit + tax increase = 4000 + 10,000 yuan.

1) What is the total profit of the enterprise in 2008?

Total profit = 500 + 40 + 10-300-40-15-35-30-20 = 110

2) What is the amount of enterprise income tax that should be increased?

Interest on government bonds is tax-free.

Reduce by 100,000 yuan.

Business entertainment expenses shall not exceed 5/1 of the revenue

500 * 5 thousandths =

So increase by 10,000.

The fundraising of 1 million exceeded the bank loan interest rate in the same period.

Therefore, it was increased by 50,000 yuan.

Donations from snow-stricken areas may not exceed 12% of the total profits

So 110*12%=<20

Increase by 10,000 yuan. 3) The taxable income is:

Taxable income = 110+

4) What is the amount of income to be paid?

Income payable = 10,000 yuan.

Thank you!!! Carry the void.

The total amount of Libaiqin = 500-300-40-35 + 40 + 10-30-15-20 = 300,000 yuan.

The amount of enterprise income tax should be increased = 10,000 yuan for entertainment expenses + 50,000 yuan for interest expenses + 10,000 yuan for donations = 10,000 yuan.

The amount of the first year of the taxable office = 30 + million yuan.

Income tax payable = 10,000 yuan.

1) The total profit of the enterprise in 2008 is more and less? Total profit = 500 + 40 + 10-300-40-15-35-30-20 = 110 (2) What is the income tax income of the enterprise with virtual business income tax that should be increased, and the interest on treasury bonds is exempt from tax.

Reduce by 100,000 yuan.

Business entertainment expenses shall not exceed 5 percent of the income

500 * 5 thousandths =

Increase 10,000 yuan (3) What is the taxable income as taxable income = 110 + payable income? Income payable = 10,000 yuan.

Thank you!!!

Total annual profit = 500-300-40-35 + 40 + 10-30-15-20 = 110

2) should be increased = the entertainment code is adjusted positively, and the interest on the expenditure is adjusted by 5

3) The amount of taxable negotiation = 110+

4) The net income tax amount should be included =

1) The enterprise 2008 year.

Gross profit. Why? Total profit = 500 + 40 + 10-300-40-15-35-30-20 = 110 (2) should be called to increase the dust early.

Corporate income tax.

Taxable income.

How much. Interest on national debt.

is tax-exempt. Reduce by 100,000 yuan.

Business entertainment expenses.

It must not exceed 5/1000 of income

500 * 5 thousandths =

Therefore, the increase of 10,000 raised funds of 1 million exceeded the same period.

Bank loan interest rates.

Therefore, the increase of 50,000 yuan in snow-stricken areas shall not exceed 12% of the total profit, so 110*12%=<20

Increase by 10,000 yuan (3).

Taxable income.

What is the amount of taxable income = 110 + years old? Income payable = 10,000 yuan.

Thank you!!!

Adjustment items: deductible amount of business entertainment expenses = 10,000 yuan (Xiaohong is 100x60%), and the adjustment is increased by 550,000 yuan.

Investment dividends that have paid income tax will no longer be subject to income tax, and the adjustment will be reduced by 600,000 yuan.

Advertising expenses and public welfare donations can be deducted in full if they do not exceed the scope.

Income tax payable = (800 + 55-60) x 25% = 10,000 yuan.