2. Deductible advertising expenses = 2500*.15=375 3753. Deductible hospitality expenses: 15*0.6=9 2500*0.005=12.5 small adjustment increase of 6
4, Public welfare contributions can be deducted 170 *.12 = 20.4 increase of 9.6, tax late fees will increase
6. Trade union expenses can be deducted 150 * 0.02 = 3, employee welfare expenses can be deducted 150 * 0.14 = 21, an increase of 2, industrial education expenses can be deducted 150 * 0.025 = 3.75, an increase of 1.25
7. Assuming that the 300 thousand Investment is 30*.1 = 3, excluding VAT, the current year's corporate income tax payable = (170 + 75 + 6 + 9.6 + 6 + 2 + 1.25) * . 25-3 = 644600
"Accounting Standards for Small Enterprises" by the People's Republic of China *** and the Ministry of Finance issued on October 18, 2011, Caihui [2011] No. 17, "Standards on general, assets, liabilities, owners' equity, income, expenses, profit and profit distribution, foreign currency operations, financial statements,,, Chapter X, Article 90 of the supplementary provisions, since the 2013 The Accounting System for Small Businesses issued by the Ministry of Finance in 2004 was repealed. The introduction of the Accounting Standards for Small Enterprises has changed the content of the accounting system for small enterprises to a large extent. It draws on enterprise accounting standards in its method of formulation and is characterized by small enterprises in its accounting methods. In particular, in terms of tax norms, it adopts measurement rules that are more similar to those of the tax code, greatly simplifying the coordination between accounting standards and the tax code. In terms of profit and tax influencing factors, there are also specific improvements compared with the business accounting standards.
Small business is a concept relative to large business. Small enterprises generally refer to enterprises that are small or in the stage of entrepreneurial growth, including legal and natural person enterprises whose size is below the prescribed standard. Small enterprises have some **** the same characteristics: first, small scale, low investment, relatively short investment cycle and effect, the same investment and labor use more; second, sensitive to the market, with an intrinsic motivation to win and the ability to maintain market vitality; third, the small business environment adaptability, low requirements for access to resources, can be widely distributed in a variety of environmental conditions; and, fourth, in the access to capital, information, technology and other services, and low levels of management. In order to promote the development of small enterprises, we have enriched and improved the fiscal and taxation policies, and formed a fiscal and taxation policy system to promote the development of small and medium-sized enterprises with fee waivers, financial support and public **** services as the main components.On October 18, 2011, the Ministry of Finance issued the Accounting Standards for Small Enterprises, which required the relevant small enterprises to implement them as of January 1, 2013, and encouraged their early implementation, and the Accounting System for Small Enterprises, which was issued in 2004, was repealed at the same time. Accounting System" issued in 2004 was repealed at the same time.