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【简答题】
假定某企业为居民企业,2017年经营业务如下: (1)取得销售收入2500万元。 (2)销售成本1100万元。 (3)发生销售费用670万元(某中广告费450万元);管理费用480万元(其中业务招待费15万元);财务费用60万元。 (4)销售税金160万元(含增值税120万元)。 (5)营业外收入70万元,营业外支出50万元(含通过公益性社会团体向贫困山区捐款30万元,支付税收滞纳金6万元)。 (6)计入成本、费用中的实发工资总额150万元,拨缴职工工会经费3万元,支出职工福利费21万和职工教育经费8万元。 要求: 计算该企业2017年度实际的企业所得税额。
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