Deduction limit of employee welfare expenses =500? 14%=70 (ten thousand yuan), actual expenditure1050 thousand yuan. If the deduction limit is exceeded, the taxable income 105-70=35 (ten thousand yuan) shall be increased; Deduction limit of trade union funds =500? 2%= 10 (ten thousand yuan), and the actual trade union funds paid are 10 million yuan, which can be deducted completely without tax adjustment; Deduction limit of employee education funds =500? 2.5%= 12.5 (ten thousand yuan), and the actual expenditure is 200,000 yuan. If the deduction limit is exceeded, the taxable income shall be increased =20- 12.5=7.5 (ten thousand yuan).