The calculation method of corporate income tax is as follows: The corporate income tax calculation method is divided into audit collection and verification collection. Under audit collection, the tax payable = taxable income × applicable tax rate - tax exemption amount - tax credit amount, where taxable income =

Total accounting profit + increase in tax adjustment - decrease in tax adjustment; under approved collection, if it is determined based on total income, the tax payable = total income × taxable income rate × applicable tax rate.