Business promotion fees and advertising fees are settled at a maximum rate of 15% in the final settlement of income tax. In addition, business entertainment expenses related to production and operation activities incurred by the enterprise shall be deducted at 60% of the amount incurred, and settled at 5‰ of the sales (operating) income of the year.

According to Article 43 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted at 60% of the amount incurred, but The maximum amount shall not exceed 5‰ of the current year’s sales (operating) income.

Article 44: Eligible advertising and business promotion expenses incurred by an enterprise shall not exceed 15% of the sales (business) income of the current year, unless otherwise specified by the financial and taxation authorities of the State Council. , deduction is allowed; the excess amount is allowed to be carried forward for deduction in subsequent tax years.

Extended information:

Article 47 of the "Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China" Enterprises rent fixed assets based on the needs of production and business activities. Lease payments Fees shall be deducted in accordance with the following methods:

(1) Lease expenses incurred for leasing fixed assets under operating lease shall be deducted evenly according to the lease term;

(2) Financing lease For leasing expenses incurred by leasing fixed assets through financing, depreciation expenses should be extracted and deducted in installments as part of the value of the fixed assets leased under financing according to regulations.

China Government Website - Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China