1。 Deduct 15% of the current year's sales (business) income, and carry forward the excess to the next year;

2。 The pre-tax deduction of advertising fees of ordinary companies needs to be based on their annual sales, and 15% of annual sales is used as the pre-tax deduction fee of advertising fees;

3。 For companies in some special industries, such as medical care, skin care products and skin care products, 30% of their annual sales should be deducted.

The pre-tax deduction standard of advertising fee is: 65438+ 05% of sales (business) income in the current year, and the excess is carried forward to the following year. Advertising expenses and business promotion expenses incurred in cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing), which do not exceed 30% of the sales (business) income of the year, are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

When calculating taxable income, the following expenses shall not be deducted:

1, dividends, bonuses and other equity investment income paid to investors;

2. Enterprise income tax;

3. Tax late fees;

4 fines, fines and losses of confiscated property;

5. Donation expenditures other than public welfare donations;

6. Sponsorship expenditure;

7. Unapproved reserve expenditure;

8. Other expenses unrelated to income.

To sum up, reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income. The income obtained by an enterprise from comprehensive utilization of resources and production of products conforming to the national industrial policies can be deducted when calculating the taxable income.

Legal basis:

Regulations for the implementation of the enterprise income tax law

Article 44

Eligible advertising expenses and business promotion expenses incurred by an enterprise shall be deducted according to the proportion of 15% of the sales (operation) income in the current year, and the excess shall be carried forward to the second 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.