Increase the pre-tax deductible limit of advertising fees and business promotion fees. So, what expenses belong to advertising fees and business promotion fees?
I. Definition of advertising fee and business promotion fee
According to the provisions of Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law, the eligible advertising expenses and business promotion expenses incurred by an enterprise shall not exceed 15% of the sales (business) income of the current year, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, and shall be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
What are the specific conditions for "meeting the conditions"? Referring to State Taxation Administration of The People's Republic of China's explanation, the "qualified" advertising fee and business promotion fee will be defined from the aspects of the formulation subject, broadcast channel and corresponding bill basis. So enterprises can judge from the above three aspects.
At present, there is no official document in State Taxation Administration of The People's Republic of China to clarify this. The following are the explanations of some local tax authorities for your reference:
The Notice of Tianjin State Taxation Bureau on Several Issues Concerning the Final Settlement and Payment of Enterprise Income Tax in 2008 stipulates that:
Taxpayers who declare deduction of advertising expenses must meet the following conditions:
1) 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) Dissemination through some media;
4) The calculation base of advertising fee and business promotion fee is "the sum of sales (business) income and deemed sales income".
Dalian (Dida Shui Han [2009] 18) stipulates that:
1. Eligible advertising expenses incurred by an enterprise shall meet the following conditions:
1) 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 certain media.
2. Eligible business promotion expenses incurred by an enterprise refer to the advertising expenses related to the production and operation activities of the enterprise that have not been disseminated through the media, and the credentials that can prove that the expenses actually occurred are true and compliant have been obtained.
Liaoning Province (Shui Han [2009] No.27, Liaodi) also has relevant regulations.
Second, the specific cost judgment
According to the above regulations, advertising fees should generally be spread through books, newspapers, magazines, radio, television, movies, lights, street signs, posters, window, neon lights, light boxes and other media. , used to introduce products, commercial services, cultural and sports programs or announcements, statements, etc. Enterprise.
Business promotion fee is also a kind of advertising promotion, which is the fee paid by enterprises to carry out business promotion activities, mainly referring to the advertising expenditure that has not passed through the media, including:
1) Gifts and souvenirs printed with corporate logo issued by enterprises;
2) new product launch conference;
3) Various product manuals printed by enterprises (excluding manuals)
4) Title fees for some activities
5) Advertisements published in some internal publications
6) Meeting supplies distributed for holding product promotion meetings;
7) Exhibition consumption publicity materials and exhibition samples;
8) The cost of sending short messages to promote the company's products.