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會計利潤=68000-45800-9250-3600-2900-870+320+550-1050=5400 業(yè)務(wù)招待費限額=68000*0.005=340 280*0.6=168 所以調(diào)整=280-168=112 研發(fā)扣除=100股息調(diào)減550 捐贈=5400*0.12=648 800-648=152調(diào)增 職工福利費調(diào)增=480-3000*0.14=60 工會經(jīng)費調(diào)增=90-3000*0.02=30 教育經(jīng)費3000*0.08=240不調(diào)整 應(yīng)納稅所得額=5400+112-100-550+152+60+30=5104應(yīng)交稅費=5104*0.25-234*0.1=1252.6補交1252.6-990=262.6