According to the provisions of the tax law, the taxpayer's expenditure on advertising fees and business promotion fees in each tax year does not exceed 15% of sales (business) income, which can be deducted according to the facts; The excess can be carried forward indefinitely to future tax years. Advertising fees for cigarettes, grain and wine shall not be deducted before tax. Taxpayers really need to increase the deduction ratio of advertising fees due to special reasons such as industry characteristics, and must report to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) for approval. Remember management expenses or sales expenses, and see what role your advertisement plays. Of course, the second-level subjects can't write the roof fee, but the advertising fee or business promotion fee. The difference between business promotion fee and advertising fee is mainly in accepting business objects and obtaining bills. It depends on whether the specific business is published on TV, websites, radio stations, newspapers, outdoor billboards, etc. Through advertising companies and professional media, and obtain special invoices for advertising industry. If these two conditions are established, they can be used as advertising fees, otherwise they can only be used as business promotion fees.