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To solve the national tax problem, calculate the foreign tax credit limit of the company in that year and the actual income tax payable to China.
1. Taxable amount of domestic and overseas income calculated by enterprises according to China tax law:

Taxable amount = (300+150+50+100) * 25% =1.5 million yuan.

2. Tax credit limit of 2.AB country:

Country A:150 * 30%+50 * 25% = 625,000 yuan > 200 * 25% = 500,000 yuan.

Country B:100 * 20% = 200,000 yuan.

Therefore, 50+20 = 700,000 yuan can actually be deducted, and125,000 yuan can be carried forward to the next year.

3. Income tax payable in China:

150-70 = 800,000 yuan

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