Proportion of red wine marketing expenses to sales.

27%。 The decline in wine production and industry profits has also narrowed significantly compared with the first quarter. In the first half of 20 14, the sales revenue of the wine industry was1965438+70 million yuan, up by 0.37% year-on-year; The total profit realized by the industry was 19.9 1 100 million yuan, down 5. 16% year-on-year. In the first quarter of this year, the wine production and industry profit decreased by 10.85% and 12.84% respectively. There is no fixed requirement for the proportion of marketing expenses to sales income, and the tax law does not stipulate the proportion of sales expenses to income. It can be accounted for according to the actual sales expenses of enterprises, and the sales ratio of general enterprises can account for about 30%. Marketing expenses refer to all expenses incurred in project sales promotion, material packaging and various services, maintenance and promotion related to marketing.