1. If the sales income of 200,000 yuan includes tax, VAT shall be paid:

= (200000/1.03) * 3% = 5825.24 yuan.

According to the meaning of the question, the income tax rate in a certain year should be 33%(75.9/230).

Then, the income tax payable in 65438+February = 310000 * 33% =102300 yuan.

The income tax that should be refunded after making up in that year = (75.9+10.23)-(230+31-37) * 33% =12.21ten thousand yuan.

That is, upon final settlement, the income tax payable is125438+0,000 yuan.