① 200,000 yuan is tax-free for debt interest, and 400,000 yuan is tax-free for eligible dividends, bonuses and other equity investment income. Therefore, only 400,000 yuan of investment income of 6,543,800 yuan should be included in taxable income.

② The deduction limit of welfare expenses is100 *14% =140,00018-14 = 40,000 to increase the taxable income.

The deduction limit of education funds is 100*2.5%=2.5 6.5-2.5=4, which increases the taxable income of this year and can be carried forward to the next year for further deduction.

Actual deduction limit of trade unions 100*2%=2 8-2=6 Increase taxable income.

③ Current profit = 6000+2000+100-6100 = 20 million yuan.

Deduction limit of charitable donation = 2000 *12% = 2.4 million yuan 250-240= 10 to increase taxable income.

Donate 500 thousand yuan directly to increase taxable income

(4) After deducting 60 * 60% = 0.05% from business entertainment expenses, 360,000 yuan = (6000+2000) * 0.5% = 40,60-36 = 24 to increase taxable income.

R&D expenses can be deducted by 30 *150% = 45 45-30 =15 to reduce taxable income.

⑤65-50= 15 Increase taxable income.

⑥ China's tax rate payment = 40 * 25% = 65438+100000 yuan.

Taxable income = 6000+2000+40-6100+4+6+10+50+24-15+15.

Taxable amount = taxable income * income tax rate