According to the provisions 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. The above provisions generally apply to the tax treatment of most enterprises. However, due to the different nature of the industry, the degree of publicity of its products is also different, resulting in great differences in advertising fees and business promotion fees. Some products have few customers, need more concentrated publicity, do not need to do a lot of advertising, advertising and business promotion fees are not much; However, for some products, customers are mostly retail investors or individual consumers, and they need to do a lot of advertising, which leads to more advertising fees and business promotion. If the tax law does not consider special industries, it will lead to less pre-tax deduction of advertising fees and business promotion fees in these industries and more income tax, which will lead to unfair tax burden and is not conducive to fair competition among industries. In order to fair the tax burden, only special regulations can be made for special industries. According to Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy for Advertising Fees and Business Publicity Fees in Some Industries (Caishui [2009] No.72), "For the beverage production enterprises that adopt the franchise mode, the advertising fees and business publicity fees incurred by beverage brand users that do not exceed 30% of the sales (business) income of the current year can be deducted in the enterprise, or they can be charged to the beverage brand holders or managers in part or in whole. When calculating the pre-tax deduction limit of enterprise income tax for enterprise advertising fees and business promotion fees, the holders or managers of beverage brands may not include the advertising fees and business promotion fees charged by users of beverage brands. " There are two ways to deduct advertising fees and business promotion fees of beverage production enterprises in the franchise mode in Caishui [2009] No.72 document, one is proportional deduction, and the other is factual deduction. Because of the different deduction methods, there is a certain space for tax planning. For example, Enterprise A is the holder of a beverage brand, with an operating income of 6.5438+0.5 million yuan in 2009 and an advertising fee and business promotion fee of 5 million yuan. Enterprise B is an enterprise authorized by Enterprise A to produce this brand product. In 2009, its operating income was 6,543,800 yuan, and its advertising fee and business promotion fee were 4 million yuan. Assuming that the advertising fees and business promotion fees incurred in previous years have been deducted before tax, the corporate income tax rates of both parties are 25%. Then the tax treatment in two different ways is as follows: 1. Enterprise b chooses proportional deduction method. Tax treatment of enterprise A: In 2009, the pre-tax deduction limit of advertising and business promotion expenses of enterprise A was 4.5 million yuan (1500×30%), and the actual advertising and business promotion expenses were 5 million yuan, and 500,000 yuan of advertising and business promotion expenses could not be deducted before tax this year. Moreover, since the advertising expenses and business promotion expenses incurred in the following years all exceed the deduction limit stipulated in the tax law, the undisdeducted advertising praise and business promotion expenses of 500,000 yuan shall not be deducted before tax in this year and the following years. Tax treatment of enterprise B: In 2009, the pre-tax deduction limit of advertising and business promotion expenses of enterprise B was 3 million yuan (1000×30%), and the actual advertising and business promotion expenses were 4 million yuan. The advertising and business promotion expenses of/kloc-0.00 million yuan cannot be deducted before tax in this year, and because the advertising and business promotion expenses in the following years exceed the deduction limit stipulated in the tax law. In 2009, the advertising expenses and business promotion expenses deducted by enterprises A and B before tax totaled 7.5 million yuan. 2. The choice of firm B is attributed to the pre-tax fact deduction of firm A.. Tax treatment of enterprise A: In 2009, the advertising and business promotion expenses attributed by enterprise B to enterprise A were RMB 4 million, which was deducted as the sales expenses of enterprise A before enterprise income tax. The pre-tax deduction limit of advertising expenses and business promotion expenses incurred by Enterprise A is 4.5 million yuan (65,438+0,500× 30%), and the actual advertising expenses and business promotion expenses are 5 million yuan. There are 500,000 yuan of advertising fees and business promotion fees that cannot be deducted before tax this year, and since the advertising fees and business promotion fees incurred in the following years all exceed the deduction limit stipulated in the tax law, the advertising fees and business promotion fees of 500,000 yuan will not be deducted in this year and the following years. Tax treatment of enterprise B: In 2009, the pre-tax deduction limit of advertising fee and business promotion fee of enterprise B was 0. In 2009, the advertising expenses and business promotion expenses deducted by enterprises A and B before tax totaled 8.5 million yuan (400+450). Planning analysis: The second method deducts 6,543.8+0,000 yuan more than the first method before tax, that is, the advertising fee and business promotion fee that enterprise B can't deduct by the proportional deduction method. The tax saved is 250,000 yuan (65,438+000× 25%), which can be shared by both parties through negotiation. It can be seen that if the advertising expenses and business promotion expenses expected to occur in the next year exceed the limits stipulated in the tax law, they can be deducted by the method of carrying them over to the brand holder or management. If it is expected that the expenditure on advertising fees and business promotion fees will not exceed the deduction limit stipulated in the tax law in the next few years, you can choose the proportional deduction method or the method of transferring it to the brand holder or management to deduct it according to the facts, because although you will pay more taxes this year because of exceeding the limit, the funds have time value, which leads to the loss of time value of this part of the tax. However, due to the fact that it is carried forward to the beverage holder or management for deduction, the beverage brand holder or manager should separately account for the above advertising fees and business promotion fees, and keep the sales (business) income data of the brand users in the current year and the proof materials of advertising fees and business promotion fees for inspection. Because the management and filing of certification materials are troublesome, it may increase additional costs, so we can weigh the interests and choose the tax treatment method.

Legal objectivity:

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. People's Republic of China (PRC) Law on Tax Collection and Administration Article 2 This Law is applicable to the collection and administration of various taxes collected by tax authorities according to law. "People's Republic of China (PRC) Tax Collection and Management Law" Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of taxes shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.