2. Confirm the adjustment amount of taxable income:

(1) The research and development expenses of new technologies are deducted by 50% according to the provisions of the tax law, and the development expenses can be deducted (reduced) by 300,000 yuan: 30x50% = 1.5 million yuan.

(2) Deduction limit for business entertainment expenses:

60% of the actual amount: 8x60% = 64,000 yuan,

Five thousandths of operating income: (560+86) x 0.5% = 32,300 yuan,

6.4 & gt3.23, 32,300 yuan can be deducted before tax, and the increase is: 8-3.23 = 47,700 yuan.

(3) The interest paid can be deducted according to the bank loan interest rate in the same period,100x10% =100000 yuan, and the actual expenditure150000 yuan is increased by 50000 yuan.

(4) The equity investment is RMB 340,000.00 Yuan, and the enterprise income tax has been paid at the rate of 25% in the investor's place, so it is not necessary to pay it again, and it is fully reduced or exempted.

(5) The deduction limit of donation expenses is accounting profit of 65,438+02%, accounting profit of 50.6x65,438+02% = 60, 700 yuan, accounting expense of 65,438+00-6.07 = 39, accounting expense of 300 yuan, accounting expense of 65,438+00,000 yuan, which is an administrative penalty.

Adjusted taxable income: 50.6-15+4.77+5-34+3.93+1=163,000 yuan,

Payable enterprise income tax:16.3x25% = 40,800 yuan.