1. It is generally stipulated that \x0d\ eligible advertising expenses and business promotion expenses incurred by an enterprise are allowed to be deducted if they do not exceed 15% of the sales (business) income of the current year, unless otherwise stipulated by the financial and tax authorities in the State Council; The excess shall be allowed to be carried forward and deducted in future tax years. Sales (business) income includes main business income, other business income and deemed sales income. \x0d\2。 Special industry regulations \x0d\20 1 1 day to 20 1 5 years1February 3 1 day, the pre-tax deduction of advertising fees and business promotion fees in some industries is implemented as follows: \ \ The excess part is allowed to be carried forward. \x0d\(2) For affiliated enterprises that have signed an agreement on sharing advertising fees and business promotion expenses (hereinafter referred to as the sharing agreement), the advertising fees and business promotion expenses incurred by one party within the pre-tax deduction limit of sales (business) income in the current year can be deducted from the enterprise, or they can be charged to the other party in part or in whole according to the sharing agreement. When calculating the pre-tax deduction limit of enterprise income tax for enterprise advertising fees and business promotion fees, the other party may exclude the advertising fees and business promotion fees charged to the enterprise according to the above method. \x0d\ means that the total amount of related party advertising fees and business promotion fees deducted through transfer shall be within the limit calculated according to the specified proportion of its sales revenue, and the sum of transfer fees and expenses deducted in this enterprise shall not exceed the limit calculated according to the regulations. The affiliated enterprises that accept the deduction of advertising fees and business promotion fees do not occupy the deduction limit of their own enterprises. In addition to the limit calculated according to the prescribed proportion, the advertising fees and business promotion fees charged by the affiliated enterprises that have not been deducted can also be deducted from the enterprises. \x0d\(3) Tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income. \x0d\3。 Regarding the handling of the advertising expenses not deducted in previous years \x0d\ The advertising expenses incurred by the enterprise before 2008 but not deducted according to the original policy, and the balance not deducted after the implementation of the new tax law in 2008, together with the new advertising expenses and business promotion expenses in that year, shall be deducted according to the proportion stipulated in the new tax law. \x0d\4。 Pre-tax deduction of advertising fees and business promotion fees during the preparation period \x0d\ Advertising fees and business promotion fees incurred by enterprises during the preparation period can be included in the preparation expenses of enterprises according to the actual amount, and deducted before tax according to the relevant provisions of the preparation expenses. That is, the opening (preparatory) expenses are not clearly listed as long-term deferred expenses, and the enterprise can deduct them in one lump sum in the year when it starts to operate, or deal with them in accordance with the provisions of the new tax law on long-term deferred expenses, but once selected, they cannot be changed, that is, they are not limited by the income ratio.