业务宣传费和广告费税前扣除比例-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	业务宣传费和广告费税前扣除比例
释义	法律分析：根据我国相关法律规定，对于企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务主管部门另有规定外，不超过当年销售（营业）收入15%的部分，准予扣除；对于超过的部分，是需要准予在以后纳税年度结转扣除的。法律依据：《中华人民共和国企业所得税法实施条例》第四十四条　企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务主管部门另有规定外，不超过当年销售（营业）收入15%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。
随便看	2023车险理赔完是不是就结案了呢 2023交通事故护栏赔偿流程 2023年骨折不拆钢板能做伤残鉴定么 2023年合同可以扫描过来盖章吗合同扫描盖章有效嘛扫描盖章合同是否有效合同扫描盖章有效么？合同盖章扫描件的有效性问题合同扫描件盖章有没有效合同盖章扫描件有效吗？合同签字盖章后扫描件有效嘛 2023年合同复印件盖章有效吗合同扫描盖章有效嘛？合同盖章扫描件有效嘛？盖章后的扫描合同是否有效合同签字盖章后的扫描件是否有效？合同扫描盖章有效么 2023年补社保卡需要带什么证件 -法律知识 2023年补办社保卡需要什么证件 2023社保卡换二代可不可以在异地换呢 2023年工程索赔成立的三个条件是什么呢 2023工程索赔程序的具体内容 2023施工合同无效赔偿损失如何主张 2023工程索赔的条件和要求 2023施工问题如何赔偿业主 Member of Lands Tribunal Member of Parliament member of partnership member of right member of the adjudicatory committee member of the bar member of the Board of Directors member of the Central Committee member of the Chamber of Deputies member of the Chinese People's Political Consultative Conference member of the consular staff member of the court-martial member of the diplomatic staff member of the House of Representatives member of the liquidating group member of the mission member of the Party committee member of the people's mediation committee member of the political bureau member of the private staff member of the prosecutorial committee member of the same clan member of the service staff member of the standing committee member of the standing committee of the political bureau

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