(2) Calculate the taxable income that should be adjusted for employee welfare expenses.
Deductible amount = 200 *14% = 280,000 yuan, and taxable income should be increased =50-200* 14%=22 (ten thousand yuan).
(3) Calculate the taxable income that should be adjusted for employee education funds.
200 * 2.5% = 50,000 yuan > 20 thousand yuan, no need to increase.
(4) Calculate the taxable income that should be adjusted for trade union funds.
Deductible amount = 200 * 2% = 40,000 yuan, and taxable income should be increased =10-4 = 60,000 yuan.
(5) Calculate the taxable income that should be adjusted for the withdrawn reserve expenditures.
Taxable income to be increased =100000 yuan.
(6) Calculate the taxable income that should be adjusted for advertising fees and business promotion fees.
Deductible = 1800* 15%=270> 1400,000 yuan, no need to increase.
(7) Calculate the taxable income that should be adjusted for business entertainment expenses. The deductible amount of business entertainment expenses: 90,000 (deducted according to 60% of the amount incurred, but not exceeding 0.5% of the current year's sales revenue at the maximum): 60% actually incurred:100 * 0.6 = 600,000, and 0.5% of the current year's sales revenue:1800 * 0.005 = 90,000 should be adjusted to increase the taxable income.
(8) Calculate the taxable income that should be adjusted for tax late fees.
Tax late fees shall not be deducted, but taxable income shall be increased = 10/00000.
(9) Calculate the taxable income of the enterprise in 20 12.
Taxable income = 2000-100-1000+(50-28)+(10-4)+100+(100-9)+.
(10) Calculate the income tax payable of the enterprise in 20 12.
Income tax payable for enterprise in 20 12 year = 282.25 * 25% = 580,625 (ten thousand yuan)