1. The enterprise withdraws 600,000 yuan for inventory depreciation reserve.

This 600,000 yuan will increase the taxable income.

2.2012.12.310.02, and transfer the debit of the "fair value change gain and loss" account back to 200,000 yuan.

This 200,000 yuan reduced the taxable income.

3. The income of debt interest is 654.38 million yuan.

This 654.38+ten thousand yuan reduced the taxable income.

4. Replace products with steel.

Increase in taxable income 1, 000-800,000 yuan = 200,000 yuan.

5.20 12 10 month, and the loss of quality guarantee fund is accrued 100000 yuan.

This 654.38 million yuan will increase the taxable income.

6. The expenditure on technology research and development this year is 6,543,800 yuan.

50% of this 1 10,000 can be deducted, that is, the taxable income is reduced =100 * 50% = 500,000 yuan.

In 7.20 12, the amount of charitable donation of enterprise A that meets the requirements stipulated in the tax law is 4.2 million yuan.

This question does not give the total profit for that year. The deduction limit of charitable donation amount is 65438+ 02% of total profit.

8.2065438+65438 In 2002 +65438 10 +0, the loan interest of non-financial institutions was 600,000 yuan.

Because the normal loan interest is 500 thousand. Therefore, the taxable income increased by 654.38 million.

9. The tax late payment fee is 6.5438+0.5 million yuan, and the fine of 450,000 yuan is not allowed to be deducted. Increase taxable income by 600,000 yuan.

10. The business entertainment fee for this period is 2 million yuan. ：

The business entertainment expenses shall be deducted by 60% at most, that is, 6,543.8+200,000 yuan, which shall not exceed 3% of the main business income. Please calculate (according to the income).

In other words, at least increase by 200 * (1-60%) = 800,000 yuan.