It is stipulated that "during the preparation period of an enterprise, the business entertainment expenses related to the preparatory activities can be counted as 60% of the actual amount.
Into the enterprise preparation fee, and deducted before tax according to the relevant provisions; The advertising expenses and business promotion expenses incurred can be included in the enterprise according to the actual amount.
Industry preparation fee, and deducted before tax according to the relevant provisions. "Therefore, for enterprises, 60% of the actual amount is included in the business entertainment expenses of the organizing expenses.
When deducting, it is not limited by 5% of the sales (business) income of the current year; Advertising expenses and business promotion expenses incurred during the preparation period shall be deducted.
It is not limited by the sales (business) income 15% of the current year.
For enterprises, it is effective to arrange advertising expenses and business promotion expenses reasonably and arrange such expenses as far as possible during the preparation period.
Increase the amount of pre-tax deduction, thereby reducing the tax burden.