(1) Total accounting profit of the enterprise

Enterprise accounting profit=2003+23.4+610-1000-500-300-50-40=206.4 Ten thousand yuan

(2) The enterprise’s tax adjustment amount for income

If it obtains treasury bond interest income of 30,000 yuan, the amount of income payable should be adjusted.

(3) The enterprise’s tax adjustment for advertising expenses, entertainment expenses and non-operating expenses

Adjustment amount for advertising expenses

Based on sales operating income (2000 +10) Ten thousand yuan is the base number and cannot include non-operating income.

Advertising fee limit = (20010)×15%=3.015 million yuan; advertising fee overrun 400-301.5=98.5 (ten thousand yuan)

Adjustment of taxable income to 98.5 Ten thousand yuan will be carried forward and deducted in subsequent years.

The enterprise’s tax adjustment amount for business entertainment expenses

Calculation of the deduction limit for entertainment expenses: ①80×60%=48 (ten thousand yuan); ②(20010)×5‰ =10.05 (10,000 yuan)

Because 10.05<48, the deduction limit for entertainment expenses is 100,500 yuan, and the overexpenditure =80-10.05=69.95 (10,000 yuan)

Business entertainment expense adjustment Increased taxable income by RMB 699,500.

Tax adjustments for non-operating expenses

Donations made directly to private primary schools are not deductible; administrative fines are not deductible.

Donation limit = 206.4 × 12% = 24.768 (10,000 yuan)

The company’s 200,000 yuan public welfare donation can be deducted; the tax adjustment amount for non-operating expenses is 13 (1 3) Ten thousand yuan

The three *** calculations increase the taxable income by 181.45 (98.5+69.95+13) million yuan

(4) The taxable income of the enterprise< /p>

206.4-3+98.5+69.95+13=384.85 (ten thousand yuan)

The amount of income tax payable by the enterprise

384.85×25%=96.2125 (ten thousand yuan) )

There is another question here, that is, the handling of the new product development cost of 700,000 yuan. The question does not specify whether this part of the development cost qualifies for the super deduction of research and development costs. If it meets the super deduction According to the provisions of the tax authorities, additional deductions should be made after filing with the tax authorities. In this case,

Taxable income = 384.85-70*50% = 3.4985 million yuan

Income tax payable Amount=349.85*25%=874,625 yuan