Advertising and business promotion expenses 15% or 30%?

The advertising fee and business promotion fee are 15% and 30% respectively.

According to the inquiry method, the advertising fee and business promotion fee are 15% and 30% respectively. According to Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law, the qualified advertising expenses and business promotion expenses incurred by an enterprise shall be deducted according to the proportion of 15% of the sales (operation) income in the current year, and the enterprise income tax shall be paid in the second year, unless otherwise stipulated by the finance and taxation department of the State Council. Advertising fees and business promotion fees for cosmetics production shall be deducted from pharmaceutical production enterprises and beverage production (non-alcohol production) enterprises, and shall not exceed 30% of the sales (business) income of the year; The excess shall be carried forward to the next tax year for deduction. Tobacco advertising fees and business promotion fees of tobacco companies shall not exceed the amount deducted when calculating taxable income.

Advertising fee:

1. Advertising fee refers to the expenses paid by enterprises on various advertising channels such as TV, newspapers, magazines, internet and outdoor. Used to promote corporate brands or specific products.

2. Business promotion expenses refer to expenses other than advertising expenses paid by enterprises for business promotion activities. Including promotional materials, business promotional materials, exhibition fees, gifts and souvenirs printed with logos, public relations design fees, and accommodation, materials, labor, clothing, venue rental fees related to product promotion, etc.