The latest modification has been made

(1) The calculation base for charitable relief donations that are allowed to be deducted is the "tax-adjusted income" in line 16 of the main table of the return. ?

(2) If the technology development fee expenditure complies with tax regulations, 150 of the actual amount of technology development fee is allowed to be deducted, but the deduction in lines 16-17-18 19-20 of the main table of the declaration form shall not be allowed. The balance is negative. ?

(3) The income of a dividend nature in the "Investment Income" in line 2 of the main table of the return is the actual distribution amount of the invested unit to the taxpayer, including cash dividends, stock dividends and other forms of dividends. allocation amount. No restoration calculation is performed in this line. ?

(4) The calculation base for deductions for advertising expenses, business entertainment expenses, business promotion expenses, etc. is the "Sales (Business) Income" in line 1 of the main form of the declaration form.