广告费用税前扣除标准从2%提高到8% 粮食类白酒广告费不得在税前扣除政策不变

• 出 处: 牙膏工业
• 发表日期: 2001年04期
• 关键词: 税前扣除标准 广告费用 粮食类 国家税务总局 广告支出 企业所得税 纳税年度 税前扣除办法 广告投入 销售收入

日前 ,国家税务总局宣布调整部分行业广告支出税前扣除标准 ,包括食品行业在内的部分行业所得税税前扣除的广告支出 ,从不超过企业当年销售收入的 2 %调整到8%。据了解 ,去年国家税务总局制定下发了《企业所得税税前扣除办法》 ,其中规定 ,纳税人每一纳税年度发生的广告支出不

Recently, the State Administration of Taxation announced that it will adjust the pre-tax deduction standard for advertising expenditure of some industries. The advertising expenditure deducted from some industrial income tax, including the food industry, will not be more than 2% of the annual sales revenue of the enterprise adjusted to 8%. It is understood that last year, the State Administration of Taxation formulated and issued the “Enterprise Income Tax Pre-tax Deduction Measures,” which provides that the taxpayers in each tax year advertising expenses do not occur