新企业所得税法三费（New enterprise income tax law three fee）.docVIP

新企业所得税法三费（New enterprise income tax law three fee） Tax planning of new enterprise income tax law three charges In practice, many enterprises business entertainment fees, advertising fees and business publicity fees often exceed the tax deduction limit, which leads to the phenomenon that the tax burden can not be deducted before tax. In January 1, 2008 the implementation of the new enterprise income tax law on the cost of the three period of the relevant provisions do not small adjustments to deal with the new changes, should be re adjust the tax planning ideas at the same time to grasp the new policy. The new enterprise income tax law stipulates that business entertainment expenses shall be deducted from 60% of the amount incurred, but the maximum shall not exceed 5 per thousand of sales revenue. And the original provision for deduction of sales for 15 million yuan, the following may deduct 5 per thousand; 15 million yuan or more parts, deductible 3 per thousand. Enterprise income tax law Regulations for the implementation of the provisions of article forty-fourth: enterprises to meet the conditions of 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 provisions of the general industry, enterprises advertising costs are not more than 2% of sales revenue (revenue) may be deducted; more than part of the tax can be carried out indefinitely in the next tax year. The expenses for business promotion of the general industry or enterprise shall not exceed 5 of the sales (business) income of the year, and the excess shall not be carried over. Special industry enterprises stipulate exceptions. Thus, the new regulations will no longer strictly distinguish between advertising fees and business publicity fees. Hospitality business, advertising and promotion fees as