Advertising expenses refer to the expenses paid by enterprises for business promotion activities, mainly referring to advertising expenses that are not spread through the media, including gifts and souvenirs printed with corporate logos issued by enterprises. Advertising fees should generally be spread through books, newspapers, magazines, radio, television, movies, lights, street signs, posters, windows, yellow lights, light boxes and other forms to introduce the products of enterprises. Commercial services, cultural and sports programs or announcements, statements and other publicity.
Related taxes
1. Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall be deducted if they do not exceed 15% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.
2. For enterprises or products that are not allowed to advertise according to relevant national laws and regulations or industry management regulations, the expenses incurred by enterprises in the form of public service publicity or public service advertising shall be regarded as business promotion expenses and deducted according to the prescribed proportion.