medium
2025-12-29
Two Departments Clarify Pre-tax Deduction Matters for Advertising and Business Promotion Expenses
两部门明确广告费和业务宣传费支出税前扣除有关事项
新华社
xinhua
The Ministry of Finance and the State Administration of Taxation issued an announcement clarifying the pre-tax deduction rules for advertising and business promotion expenses, effective from January 1, 2026 to December 31, 2027. It allows deduction of up to 30% of sales revenue for certain industries and prohibits deduction for tobacco enterprises.
Document Text
231 characters
  财政部、国家税务总局12月29日发布公告，明确广告费和业务宣传费支出税前扣除有关事项。公告自2026年1月1日起至2027年12月31日止执行。<br>
  公告称，对化妆品制造或销售、医药制造和饮料制造（不含酒类制造）企业发生的广告费和业务宣传费支出，不超过当年销售（营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。烟草企业的烟草广告费和业务宣传费支出，一律不得在计算应纳税所得额时扣除。（记者申铖）
Topics
tax policy
advertising expenses
corporate taxation
Metadata
| Publisher | 新华社 |
| Site | xinhua |
| Date | 2025-12-29 |
| Category | report |
| Policy Area | 税收政策 |
| CMS Category | 媒体报道 |
| Keywords | 税收 |
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