(1) The calculation base of public welfare relief donations allowed to be deducted is line 16 of the main table of the return, "Income after tax adjustment".
(ii) technology development expenses in line with the tax provisions, allowed to deduct 150% of the actual amount of technology development costs, but not to make the balance of the main table of the return, line 16-17-18 + 19-20, a negative number.
(C) the main table of the return, line 2, "investment income" in the nature of the dividend income, for the invested units to the taxpayer's actual distribution, including cash dividends, stock dividends and other forms of distribution. In this line do not do the calculation of reduction.
(D) advertising, business entertainment, business promotion expenses and other deductions for the calculation of the base for the main table of the return, line 1, "sales (operating) income".