The cumulative carry-over deduction of previous years in the inter-annual tax adjustment schedule such as advertising fees and business promotion fees.

Carry-over from last year plus advertising and business promotion expenses incurred in this period minus deductible advertising and business promotion expenses in this year. The accumulated carry-over deduction of the previous year in the inter-annual tax adjustment schedule such as advertising fees and business promotion fees is the amount after the carry-over of the previous year plus the advertising fees and business promotion fees incurred in the current period, minus the deductible advertising fees and business promotion fees of this year. Tax payment, that is, the implementation process of taxpayers in tax collection, is to pay a part of collective or individual income to the state in accordance with the provisions of various national tax laws and a certain proportion.