会计利润=5000+80-4100-700-60=220(万元)公益性捐赠扣除限额=220×12%=26.4(万元)税前准予扣除的捐赠支出是26.4万元。应纳企业所得税=(220+50-26.4-30)×25%=53.4(万元)
