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问题
广告费企业所得税扣除比例
释义
法律主观:
广告费和业务宣传费税前扣除标准:不超过当年销售收入15%的部分,允许扣除,国家有规定的除外;超出部分在以后的纳税年度结转和扣除。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。
法律客观:
根据《企业所得税税前扣除办法》第四十条规定: 纳税人在每个纳税年度发生的广告费不超过销售(业务)收入的,实际扣除额为2%;超出部分可以无限期地结转到未来的纳税的结转。
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更新时间:2026/5/11 8:38:18