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问题	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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