(1) Calculate the accounting profit for 20 12 years: 5600-3600-1270-480-60-40+80-50 =1.8 million.

(2) Calculate the adjusted advertising fee and business promotion fee: 950-5600 *15% =165438+ten thousand.

(3) Calculate the adjustment amount of business hospitality = 35-35 * 60% = 65,438+0.4 million.

(4) Calculate the adjustment amount of donation expenditure = 30-180 *12% = 84,000.

(5) Calculate the taxable income =180+10+14+8.4 = 3124000.

(6) Calculate payable income = 3124000 * 25% = 7810000.