Corporate income tax payable = taxable income × 25%.

According to the "Corporate Income Tax Regulations": Corporate income tax is calculated on an annual basis and is prepaid monthly or quarterly. Prepayment is made within 15 days after the end of the month or quarter: final settlement is made within 4 months after the end of the year. If the enterprise pays income tax in advance, it shall be based on the actual amount during the tax period. If it is difficult to prepay according to the actual amount, it can be based on the previous year's income tax. 1/12 or 1/4 of the taxable income, or prepay income tax according to other methods recognized by the tax authorities. Accordingly, the calculation formula for prepaid corporate income tax is: monthly (quarterly) prepaid income tax = monthly (quarterly) taxable income × 33% or: monthly (quarterly) prepaid income tax = taxable income for the previous year ×1/12 (or 1/4) × 25%.

The corporate income tax payable by an enterprise should be paid in advance on a monthly (quarterly) basis. After the end of the year, it should be settled and paid within the prescribed period, and any excess will be refunded and any excess will be compensated. The calculation formula is: annual income tax payable = annual taxable income × 33%; final income tax payable (refund) = annual income tax payable - total prepaid income tax for each month (quarter).

If your accumulated profit for the year is A at the end of the first quarter, then you will have to prepay corporate income tax of A*25*% at this time. If the accumulated profit in the second quarter is less than A* (for B), then you do not need to pay income tax this month. If it is higher than A, you will have to pay a supplementary corporate income tax of (B-A)*0.25, and so on in the third and fourth quarters.

That is to say, from the first quarter to the following quarters, you will sequentially compare the cumulative profits of the income statement. If the profit in the later period is greater than the larger one in the earlier period, the difference will be treated as corporate income tax. Pay income tax in advance at the rate. If it is less than the rate, you don’t have to pay it. So in your case, the corporate income tax that should be paid in advance in the fourth quarter is 100,000 yuan minus the 25,000 yuan paid in the third quarter, which is 75,000 yuan.

Extended information:

The statutory deduction items of corporate income tax are the items based on which the taxable income of corporate income tax is determined. The corporate income tax regulations stipulate that the taxable income of an enterprise is determined by the total income of the enterprise minus costs, expenses, losses and allowed deductions. Costs refer to the direct expenses and indirect expenses incurred by taxpayers in producing, operating goods and providing services. Expenses refer to the sales expenses, management expenses and financial expenses incurred by taxpayers for the production and operation of goods and the provision of labor services. Losses refer to various non-operating expenses, operating losses, investment losses, etc. incurred by taxpayers in the production and operation process. In addition, when calculating the taxable income of an enterprise, if the financial accounting treatment of the taxpayer is inconsistent with the tax regulations, adjustments shall be made in accordance with the tax regulations. In addition to the statutory deduction items for corporate income tax, including costs, expenses and losses, the relevant tax regulations also specify some deduction items that require tax adjustments according to tax regulations.

Mainly include the following contents:

⑴ Deduction of interest expenses. During the period of production and operation, taxpayers' interest expenses on borrowings from financial institutions shall be deducted based on the actual amount incurred; interest expenses on borrowings from non-financial institutions shall not exceed the amount calculated based on the interest rate of similar loans from financial institutions for the same period. deduct.

⑵ Deductions from taxable wages. The regulations stipulate that reasonable wages and salaries of enterprises shall be deducted according to the actual situation, which means that the tax calculation and salary system of domestic-funded enterprises that has been implemented for many years has been abolished, effectively reducing the burden of domestic-funded enterprises. However, the wages and salaries that are allowed to be deducted based on the facts must be "reasonable", and wages and salaries that are obviously unreasonable will not be deducted. In the future, the State Administration of Taxation will clarify "reasonable" by formulating the "Wage Deduction Management Measures" supporting the "Implementation Regulations".

⑶ In terms of employee welfare fees, trade union funds and employee education funds, the implementation regulations continue to maintain the previous deduction standards (withdrawal ratios are 14%, 2%, and 2.5% respectively), but the "tax calculation "Total wages" is adjusted to "Total wages and salaries", and the deduction amount is increased accordingly. In terms of employee education funds, in order to encourage enterprises to strengthen their investment in employee education, the Implementing Regulations stipulate that, unless otherwise provided by the financial and taxation authorities of the State Council, the employee education expenses incurred by enterprises shall not exceed 2.5% of the total wages and salaries, and shall be deducted; any amount exceeding 2.5% of total wages and salaries shall be deducted. Part of this amount is allowed to be carried forward as a deduction in subsequent tax years.

⑷Deduction of donations. Taxpayers' public welfare and relief donations are allowed to be deducted if they are within 12% of annual accounting profits. The portion exceeding 12% is not deductible.

⑸Deduction of business entertainment expenses. Business entertainment expenses refer to the social entertainment expenses incurred by taxpayers for the reasonable needs of producing and operating business. The tax law stipulates that business entertainment expenses incurred by taxpayers related to production and business operations shall be deducted within the following limits if the taxpayer provides accurate records or documents: Article 43 of the "Enterprise Income Tax Law Implementation Regulations" further clarifies that business entertainment expenses incurred by an enterprise related to production and operation shall be deducted at 60% of the amount incurred, but the maximum shall not exceed the current year's sales (5‰ of operating income, that is, It is said that the tax law adopts a "two-end card" approach.

On the one hand, only 60% of the business entertainment expenses incurred by the enterprise are allowed to be deducted. This is to distinguish the commercial entertainment and personal consumption in the business entertainment expenses. By designing a unified ratio, the personal consumption part of the business entertainment expenses is removed; on the other hand, In terms of respect, the maximum deduction limit is 5‰ of the sales (business) income of the year. This is to prevent some companies from using extra meal invoices or even fake invoices to offset the business entertainment expenses in order to increase the business entertainment expenses by 40%. Inflated fees.

Reference material: Corporate income tax-Baidu Encyclopedia