新税法下广告费和业务宣传费（Advertising fees and business promotion fees under the new tax law）.docVIP

新税法下广告费和业务宣传费（Advertising fees and business promotion fees under the new tax law） Deduction of advertising fees and business publicity fees under the new tax law Peoples Republic of China new enterprise income tax law (hereinafter referred to as the new tax law) and Regulations for the implementation of the Peoples Republic of China enterprise income tax law (hereinafter referred to as the Regulations for the implementation of) will be implemented in January 1, 2008. Two laws after the merger, foreign companies will lose some preferential policies, domestic enterprises will enjoy more preferential policies, such as reducing the tax rate and expanding the scope of deduction. The author analyzes the influence of the new tax law and the current tax law on the internal and foreign enterprises through the pre tax deduction of advertising fees and business publicity fees. Implementation of the Regulations stipulates: the 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 of grant after the tax year carryover deduction. The current tax law, foreign enterprise advertising expenses shall be deducted. For the advertising expenses of domestic enterprises, the current tax law stipulates the policy of classified deduction. 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 (including advertising expenditures by the media), in no more than 5 sales revenue per thousand range can be dedu