The corporate income tax rate is 25%. If we simply calculate the figures without considering the actual situation such as various exemptions and concessions, then the after-tax amount is 370,000, which means that it is 370,000 after 25% income tax is removed, and the pre-tax amount is 370,000/75% = 493,300 yuan.
Matters needing attention in tax declaration:
A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration. Consult the tax authorities specifically.
According to the Provisional Regulations on Value-added Tax, the input tax of the following items shall not be deducted from the output tax: purchased goods, labor services, intangible assets and real estate used for simple taxation, items exempted from value-added tax, collective welfare or personal consumption.