How to calculate the advertising fee of construction enterprises

1. When amortization is not required:

Debit: sales expenses-advertising expenses

Loans: bank deposits

2. When amortization is required:

Borrow: advance payment-advertising fee

Loans: bank deposits

3. Monthly amortization:

Debit: sales expenses-advertising expenses

Loan: advance payment-advertising fee

According to the "Regulations on the Implementation of the Enterprise Income Tax Law", the eligible advertising fees and business promotion fees incurred by enterprises are allowed to be deducted if they do not exceed 0/5% of the sales (business) income of the year, unless otherwise stipulated by the competent departments of finance and taxation of the State Council; The excess is allowed to be carried forward and deducted in future tax years. The accounting entries of advertising fees are paid in cash, and advertising fees are generally included in sales expenses: debit: sales expenses: accounts payable-name of advertising company; when accepting payment: debit: accounts payable-name of advertising company: cash. According to Article 44 of the new Regulations for the Implementation of the Enterprise Income Tax Law, eligible advertising fees and business promotion fees incurred by enterprises shall be paid, except as otherwise provided by the financial and tax authorities of the State Council.

Related accounting treatment of cultural construction expenses

I. Accounting Treatment of Small-scale Taxpayers

1. When the advertising fee is received,

Debit: bank deposit

Loan: main business income-advertising service income

Loan: Taxes payable-VAT payable

2. When paying media advertising fees

Debit: main business cost

Loans: bank deposits

3, pay time-consuming cultural undertakings.

Borrow: business tax and surcharges.

Loan: taxes payable-cultural construction fee payable