中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · 新华社 ACC. 12724529

Two Departments Clarify Pre-tax Deduction Matters for Advertising and Business Promotion Expenses

两部门明确广告费和业务宣传费支出税前扣除有关事项

Issuer
新华社
Date
2025-12-29
Instrument
other
Cited by
0
The Ministry of Finance and the State Administration of Taxation issued an announcement clarifying the pre-tax deduction rules for advertising and business promotion expenses, effective from January 1, 2026 to December 31, 2027. It allows deduction of up to 30% of sales revenue for certain industries and prohibits deduction for tobacco enterprises.
Full text · 原文 231 字
&emsp;&emsp;财政部、国家税务总局12月29日发布公告，明确广告费和业务宣传费支出税前扣除有关事项。公告自2026年1月1日起至2027年12月31日止执行。<br> &emsp;&emsp;公告称，对化妆品制造或销售、医药制造和饮料制造（不含酒类制造）企业发生的广告费和业务宣传费支出，不超过当年销售（营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。烟草企业的烟草广告费和业务宣传费支出，一律不得在计算应纳税所得额时扣除。（记者申铖）