First of all, you should know that the shareholders in this place are related. There is a paragraph missing from your title. The shareholder's equity investment in the enterprise is 3 million yuan. At this time, the total loan of this shareholder calculated by 12% is 5 million, which is less than twice of the equity investment, that is, less than 6 million, so there is no problem of total limit in this place. Then at this time, it is necessary to investigate that enterprises have deducted interest truthfully when dealing with expenses in accounting, but it is not feasible in tax law and needs to be adjusted. Then, you need to use the bank interest rate of 8% to calculate the interest of 5 million yuan, that is, 300,000 yuan, and the net profit is 450,000 yuan, so you need to increase 6.5438+0.5 million yuan.