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【简答题】
某企业为居民企业, 2016年发生经营业务如下: (1) 取得产品销售收入 4 000万元。 (2) 发生产品销售成本 2 600万元。 (3) 发生销售费用 770万元(其中广告费650万元);管理费用480万元(其中业务招待费25万元);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 80万元,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) 费用中的实发工资总额 200万元,拨缴职工工会经费5万元,发生职工福利费31万元,发生职工教育经费7万元。 要求:计算该企业 2016年度实际应纳的企业所得税。
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