Loss

Social insurance

minimum tax

total

suggested method

Basic-level

11,842

3290

15,133

Middle-level

37,548

8552

46,097

High-level

52,794

53,123

105,917

Fu's method

Basic-level

neglect

1280

1280

Middle-level

neglect

19,435

19,435

High-level

neglect

76,735

76,735