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广宣费和业务招待费扣除标准
释义
广宣费和业务招待费扣除标准: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。
法律依据:《企业所得税法实施条例》第四十四条规定 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。
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crime of pillage
crime of pillage, cruelly injuring or slaughtering, against population in area of military operations
crime of pillaging or slaughtering innocent residents in war zones
crime of piracy
crime of plotting a private combat
crime of plotting to dismember the state
crime of plotting to subvert the government
crime of plunder
crime of political conviction
crime of pooling public deposits in disguised form
crime of preparing aggressive war
crime of preparing for and plotting inducement of foreign aggression
crime of preparing for or plotting assistance to foreign aggression
crime of privately storing firearms or ammunition
crime of procuring others into prostitution
crime of producing or selling pornographic books or pictures
crime of producing pornographic books or pictures
crime of producing, selling or misusing dangerous drugs and narcotics
crime of propagating sexually transmitted diseases
crime of providing falsified certification by property assessors
crime of providing military secrets
crime of providing premises for taking opium
crime of publishing obscene articles
crime of rape
crime of refusing or evading military obligation
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更新时间:2026/2/17 16:36:55