1, the annual taxable salary approved by the tax law in that year1800,000 yuan, and the actual annual salary of Company A is 2,000,000 yuan. The tax law allows full pre-tax deduction of welfare funds, trade union funds and employee education funds.
2. The original value of the fixed assets of the enterprise is 500,000,000 yuan, and the accelerated depreciation method is used for depreciation in accounting treatment. The depreciation amount of the year is 64,000,000 yuan, and the accumulated depreciation amount is 244,000,000 yuan, without impairment reserve; The average service life method is adopted for tax treatment, and the depreciation amount in that year is 50,000,000 yuan, and the accumulated pre-tax depreciation amount is150,000,000 yuan. There is no difference between the estimated service life and the estimated net salvage value and the accounting treatment.
3. When the enterprise bought the shares of a listed company to be sold in the near future, the purchase cost was 2,000,000 yuan, and the market price at the end of the year was 2,600,000 yuan. There were no issues such as dividend distribution in that year.
4. The book balance of deferred income tax assets at the beginning of the year is 26,400,000 yuan, and the book balance of deferred income tax liabilities at the beginning of the year is 0 yuan.
Apart from the above matters, there are no other tax adjustments. In addition, the enterprise is expected to obtain enough taxable income in the future to deduct deductible temporary differences.