The tax adjustment of advertising fee and business promotion fee is as follows: unless otherwise stipulated by the financial and tax authorities in the State Council, the eligible advertising fee and business promotion fee incurred by the enterprise shall be deducted if it does not exceed 15% of the sales revenue of the current year; The excess is allowed to be carried forward and deducted in future tax years.

Legal objectivity:

"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 43 Business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the current year. Article 44 Unless otherwise stipulated by the financial and tax authorities in the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall be deducted if they do not exceed 0/5% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years. Forty-fifth enterprises in accordance with the relevant provisions of laws and administrative regulations to withdraw special funds for environmental protection, ecological restoration, etc., are allowed to deduct. If the above-mentioned special funds change after extraction, they shall not be deducted.