Pre-tax deduction standard for advertising fees and business promotion fees

Legal analysis: Pre-tax deduction standard of advertising fee and business promotion fee: 15% of sales (business) income in the current year is deducted, and the excess is carried forward to the following year. According to state regulations, unless otherwise stipulated by the state financial and tax authorities, eligible advertising fees and business promotion fees are allowed to be deducted if they do not exceed 65,438+05% of the sales revenue of the current year; The excess shall be carried forward to the next tax year for deduction. Advertising fees and business promotion fees are paid for promotion purposes. They have both the same attributes and differences. According to the current tax law, advertising fees and business promotion fees can be deducted together. Whether an enterprise obtains a special invoice for the advertising industry and distributes advertisements through an advertising company, or distributes promotional advertisements with corporate logos through various printing production units, such as shopping bags, umbrellas, souvenirs, etc., the expenses paid can be combined and deducted within the prescribed proportion.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.