Hit Ltd, a company set up in Suzhou in 2008, qualifies for the enterprise income tax (EIT) incentive for high and new technology enterprises.
Hit Ltd’s taxation profits and losses position for the years 2008 to 2013 are summarised as follows:

The company’s statement of profit or loss for the year 2014 is as follows:

Notes:
(1) Sales include goods sold on 29 December 2014 on which following a price dispute, Hit Ltd granted the customer a discount of RMB60,000 in February 2015.
(2) Other income comprises:

(3) Cost of sales includes:

(4) Selling expenses include:

(5) Administrative and management expenses include a payment of RMB314,650 in lieu of notice paid on the dismissal of a senior manager.
(6) Financial expenses include:

Calculate the taxable profit of Hit Ltd for the year 2014.
Note: You should start your computation with the net profit figure of RMB2,952,110 and list all of the items referred to in notes (1) to (8) identifying any items which do not require an adjustment by the use of zero (0).