Advertising fee deduction standard

The deduction standard of advertising fee is: 65438+ 05% of sales (business) income in the current year, and the excess is carried forward to the following year. Advertising expenses and business promotion expenses incurred by cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises, which do not exceed 30% of the sales (business) income of the year, are allowed to be deducted; The excess is allowed to be deducted in future tax years.

1. Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the advertising fees and business promotion fees that meet the requirements and do not exceed 0/5% of the current year's sales (business) income are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. 2. The advertising fee stipulated in the pre-tax deduction of income tax refers to the fees paid by enterprises to advertising agents and publishers for introducing their products or services through certain media and forms and stimulating consumers' desire to buy; Business promotion expenses refer to the expenses paid by enterprises to carry out business promotion activities, mainly referring to the advertising expenses that have not been spread by advertisers, including gifts and souvenirs printed with corporate logos issued by enterprises. Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales revenue of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. Advertising fees and business promotion fees incurred during the enterprise preparation period can be included in the enterprise preparation expenses according to the actual amount, and deducted before tax according to relevant regulations.

Advertising fee deduction ratio/kloc-the difference between 0/5% and 30%;

1. The advertising fee deduction ratio is 15%, which is the excess of the pre-tax deduction ratio of advertising fees and business promotion fees of general enterprises, and can be deducted after being carried forward to the tax year;

2. The deduction ratio of advertising expenses is 30%, which is the pre-tax deduction ratio of advertising expenses and business promotion expenses incurred in cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing). The excess shall be allowed to be carried forward and deducted in future tax years. The so-called advertising fee refers to the expenses paid by enterprises to promote or give gifts through various media to stimulate consumers' desire to buy their products or services in order to achieve the purpose of promotion.

To sum up, it is Bian Xiao's relevant answer about the deduction standard of advertising fees, hoping to help you.

Legal basis:

Article 12 of the Company Law of People's Republic of China (PRC) The business scope of the company shall be stipulated in the articles of association and registered according to law. A company may amend its articles of association and change its business scope, but it shall register the change. Projects that are required to be approved by laws and administrative regulations in the company's business scope shall be approved according to law.

Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.