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广告费和业务宣传费税前扣除标准
释义
法律分析:年度广告费、业务宣传费和展会支出不得超过当年销售收入的15%,超过的部分向以后结转。
法律依据:
一、《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。
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更新时间:2026/4/6 19:26:05