新《企业所得税法》解读广告费和业务宣传费扣除标准由繁变简（The new enterprise income tax law reads advertising fees and business publicity fees deducted from the complex standards changed.）.doc

新《企业所得税法》解读广告费和业务宣传费扣除标准由繁变简（The new enterprise income tax law reads advertising fees and business publicity fees deducted from the complex standards changed.） The new enterprise income tax law reads: "advertising fees and business publicity fees deducted from the complex standards changed." 2008-1-4 14:39 [big and small] [Print] [I want error correction] The new enterprise income tax law and Its Implementation Regulations (hereinafter referred to as the new tax law) have been promulgated and will be put into effect on January 1, 2008. Two, after the merger of the tax laws, foreign enterprises will lose some preferential policies, while domestic enterprises will enjoy more preferential, such as lower tax rates, expand deductions and so on. Now I analyze the advertising fees and publicity fees affected by the new tax law. The new "enterprise income tax law" Regulations for the implementation of the provisions of article forty-fourth, the enterprises in accordance with the terms of the advertising and marketing expenses, subject to the provisions of the finance and tax departments of the State Council, the year does not exceed the sales (business) 15% part of income may be deducted; over part, carried forward in future tax years for deduction. The current tax law, foreign enterprise advertising expenses deducted. For the advertising expenses of domestic enterprises, the current tax law stipulates the policy of classified deduction. The following documents are devoted to advertising and promotional expenses. "Notice of the State Administration of Taxation on Issuing the measures on pre tax deduction of enterprise income tax" (Guoshuifa No. [2000]84) regulations, the taxpayer in each tax year the advertising expenses, except as otherwise provided in special industries, not more than 2% of the sales (business) income, can be deducted; more than some may be indefinitely to the future the tax year carry advertising. Taxpayers each year of business promotional fees (includi