Solution of enterprise income tax problem

Question 1: Isn't the final salary also deducted? Why isn't the total profit deducted?

because the salary is in the "cost expense" and does not belong to the profit and loss category, there is no need to deduct it.

Answer: Total accounting profit = sales income+non-operating income-sales cost-sales expenses-management expenses-financial expenses-taxes (excluding VAT)-non-operating expenses = 2 5+7-1 1-67-48-6-4-5 = 1 7 (ten thousand yuan) < p Isn't 2.5% of wages and salaries deducted from employee education expenses? How did this 18.5% come about?

Answer: The accounting account for the three expenses is (3+29) million yuan, and the tax law stipulates that employees' union funds are 2% of the total wages, employees' education funds are 2.5% of the total wages, and employees' welfare funds are 14% of the total wages.

You should look at the second question clearly.