Record · chinatax
ACC. 900064714
Notice of the Ministry of Finance and the State Administration of Taxation on the Pre-tax Deduction Policy for Advertising and Business Promotion Expenses
财政部国家税务总局关于广告费和业务宣传费支出税前扣除政策的通知
This document outlines the policy for pre-tax deduction of advertising and business promotion expenses for corporate income tax purposes.