某国有工业企业，2002年度生产经营情况如下：
(1)产品销售收入4600万元：其他业务收入400万元。
(2)产品销售成本3 800万元；应缴纳增值税61万元，营业税14万元，城市维护建设税和教育费附加6万元。
(3)营业费用120万元；财务费用28万元；管理费用232万元，其中业务招待费30万元。
(4)营业外支出100万元。其中，向主管部门捐款70万元，通过当地民政部门向一老年服务机构捐款20万元，向技术监督部门缴纳罚款10万元。
(5)从联营企业分回税后利润17万元，联营企业适用15％的所得税税率。
该企业其他有关资料如下：
①该企业全年实际发放的职工工资总额为320万元，税务机关核定的计税工资总额为268．8万元，计提职工工会经费、职工福利费、职工教育经费56万元。
②截止年底，本年已预缴所得税200万元。
③该企业适用33％的企业所得税税率。
该企业对2002年度应纳所得税进行了如下计算，并编制了纳税申报表：
应纳税所得额=4600(产品销售收入)+400(其他业务收入)—3800 (产品销售成本)-14(营业税)-6(城市维护建设税和教育费附加)—120(营业费用)-28(财务费用)-232(管理费用)—100(营业外支出)+17(联营企业分回利润) =717万元
应纳所得税额：717×33％=236．61万元
应补缴所得税：236．61-200=36．61万元
由于该企业发生重大人事变动，直至2003年2月20日，该企业才向税务机关报送了纳税申报表及其他相关资料。
要求；
根据我国企业所得税法律制度以及税收征收管理法律制度的规定，回答下列问题：
(1)该企业计算2002年度应纳税所得额时有哪些错误之处应如伺进行纳税调整。
(2)调整计算该企业2002年度应缴纳的所得税税额，汇算清缴应补缴或退回的税款。
(3)该企业于2003年2月20日进行纳税申报是否符合规定并说明理由。
(答案中的金额单位用万元表示)
There have been many great (21) . The first great invention was one that is still very important to day--the wheel. This made it easier to carry (22) things and to travel long distances.
In the early 1800s the world (23) to change. There was little unknown land left in the world. People did not have to explore much any more. They began to work instead to make life belier.
In the second half of the 19th century many great inventions were made. Among them were the camera, the electric light and the radio. These all became a big part (24) our life today.
The first part of the 20th century saw more great inventions: the helicopter in 1909, movies with sound in 1926, the computer in 1928, and jet planes in 1930. This was also a time (25) a new material was first made. Nylon came out in 1935. It changed the kind of clothes people wore.
The middle part of the 20th century brought new ways to help people (26) disea
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Animals{{/B}} Scientists who try to predict earthquakes have gotten some new helpers recently —animals. Animals often seem to know in advance that an earthquake is coming, and they show their fear by acting in strange ways. Before a quake 地震) in China in 1975 snakes awoke from their winter sleep early only to freeze to death in the cold air. All the unusual behavior, as well as physical changes in earth, alerted (提醒) Chinese scientists to the coming quake. They moved people aw/ay from the danger zone and saved thousands of lives., One task for scientists today is to learn exactly which types of animal behavior predict quakes. It is not an easy job. First of all not every animal reacts [多选题]作业人员应接受相应的(),经考试合格上岗。
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