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根据国家税务总局《企业所得税税前扣除办法》,从今年开始,企业每年广告费支出在销售收入2%以内部分可以在当年作税前扣除,超过部分可无限期向以后纳税年度分摊结转。国家税务总局所得税司有关人士指出,对广告费支出规定税前列支标准,主要是为规范企业广告支出,加强企业所得税管理。《企业所得税税前扣除办法》还规定,纳税人因行业特点等特殊原因确实需要提高广告费扣除比
According to the State Administration of Taxation, “Enterprise Income Tax Pre-tax Deduction Measures”, starting from this year, the annual advertising expenditures of enterprises within 2% of sales revenue can be tax deducted in the current year, the excess can be indefinitely distributed to future tax years carried forward. Relevant persons from the Income Tax Department of the State Administration of Taxation pointed out that the pre-tax standard for expenses on advertising expenses is mainly for standardizing the advertising expenditures of enterprises and for strengthening the management of enterprise income tax. “Enterprise Income Tax Pre-tax Deduction Measures” also stipulates that taxpayers due to industry characteristics and other special reasons do need to increase the advertising fee deduction ratio