Adjustment: 1, advertising fee15%: 2500 *15% = 3.75 million yuan, and the excess is increased by 4.5-3.75 = 750,000 yuan;

2. Business entertainment expenses: 2500 * 0.5% =12.5; 15*60%=9, which can be listed as 90,000 yuan, with an increase of15-9 = 60,000 yuan;

3. Non-operating expenses: donation of 290 *12% = 348,000 yuan, which can be listed in full;

It is not allowed to collect tax late fees, with a full increase of 60,000 yuan.

4. Debt interest income: tax-free income, a decrease of 654.38 million yuan.

5. Trade union funds:150 * 2% = 30,000 yuan, which can be fully charged.

Welfare expenses 14% employee education funds 2.5% (the problem should have been separated, and the proportion should be calculated separately)

150 *14%+150 * 2.5% = 247,500 yuan, 42,500 yuan more than the column, an increase of 42,500 yuan.

Taxable income = 290+75+6+6-10+4.25 = 3712,500 yuan.

Income tax payable = 371.25 * 25% = 9281.25 million yuan.