广告费和业务宣传费能实现全额扣除吗?

• 作 者: 方飞虎
• 机 构: 浙江经贸职业技术学院财务会计系,
• 出 处: 财务与会计
• 发表日期: 2017年08期
• 关键词: 业务宣传费 结转扣除 全额扣除 亏损弥补 纳税年度 扣除额 应纳税所得额 结转额 递延 企业财务人员

广告费和业务宣传费的结转扣除比较特殊。有观点认为,税法规定超过扣除限额的广告费和业务宣传费支出准予在以后纳税年度结转扣除,所以均能实现全额扣除;也有观点认为,在年度纳税所得亏损的情况下,超过限额的广告费和业务宣传费因计入所得亏损额,要受五年法定亏损弥补期限的限制,所以未必都能实现全额扣除。本文通过实例予以剖析,得出应全额扣除且不受五年时间限制的结论。

Advertising charges and business promotion fee carry-over deduction is rather special. The view is that the tax law requires deduction of advertising expenses and business promotion expenses exceed the allowance in the future tax year carry-forward deduction, it can be fully deducted; also point of view, in the case of annual tax losses, exceeding the limit Advertising and business promotion expenses are not subject to a full deduction because they are subject to the statutory loss making limit of five years due to the inclusion of the loss. This article analyzes through the example, draws the conclusion that should be fully deducted and not limited by the five-year time limit.