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一、关于广告费用税前扣除标准的变化关于广告费用税前扣除额，国家税务总局在于２０００年５月１６日下发的《企业所得税税前扣除办法》中规定：“从２００１年１月１日起，企业每年广告费支出按销售收入的２％标准在当年税前准予扣除，超过部分可无限期向以后纳税年度分摊结
First, on the changes in pre-tax deduction of advertising costs About advertising costs deduction before tax, the State Administration of Taxation on May 16, 2000 issued the “corporate income tax deduction approach” provides: "from January 2001 1 Day, the company annual advertising expenditures by 2% of sales revenue in the current year before the tax deduction allowed, the excess can be indefinitely to the subsequent tax year to share