Legal basis: 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 be deducted according to the proportion of no more than 15% of the current year's sales (operation) income, and the excess shall be carried forward to the next year to pay enterprise income tax, unless otherwise stipulated by the finance and taxation department of the State Council.
Advertising fees and business promotion fees for cosmetics production shall be deducted from pharmaceutical production enterprises and beverage production (non-alcohol production) enterprises, and shall not exceed 30% of the sales (business) income of the year; The excess shall be carried forward to the next tax year for deduction.
Tobacco advertising fees and business promotion fees of tobacco companies shall not exceed the amount deducted when calculating taxable income.