Advertising fees and business promotion fees can be treated differently from the pre-tax deduction method of enterprise income tax.

Article 41 The advertising expenses declared and deducted by taxpayers shall be strictly distinguished from the sponsorship expenses. Taxpayers who declare deduction of advertising expenses must meet the following conditions:

(1) The advertisements are produced by specialized agencies approved by the industrial and commercial departments;

(2) The expenses have been actually paid and the corresponding invoices have been obtained;

(3) spread through some media.

Forty-second taxpayers' business promotion expenses (including advertising expenses that fail to pass through the media) in each tax year can be deducted according to the facts within the scope of not exceeding 5‰ of sales income.