The advertising fee deduction limit is 15% and 30%.

15% and 30% advertising fee deduction limit means that enterprises can deduct advertising fees according to a certain proportion when calculating taxable income. Among them, 15% is the deduction ratio of ordinary enterprises, and 30% is the deduction ratio of high-tech enterprises. This is to encourage enterprises to increase advertising investment, improve brand awareness and promote economic development. At the same time, we also need to pay attention to the authenticity, legality and rationality of advertising expenses.