Because the design fee is related to product marketing and corporate image, it can be recorded as sales fee-business promotion fee. The accounting treatment is as follows:

debit: sales expenses-business promotion expenses

credit: cash on hand/? Bank deposit? /accounts payable

sales expenses-business promotion expenses account for the expenses paid by enterprises to carry out business promotion activities, which mainly refer to advertising expenses that have not been disseminated through the media, including gifts and souvenirs printed with corporate logo issued by enterprises. The deductible advertising and business promotion fees of this enterprise are calculated as usual according to the regulations, and the advertising and business promotion fees collected by affiliated enterprises without deduction can also be deducted in this enterprise.

Extended information

Pre-tax deduction standard for business promotion expenses

1. The deduction standard for general enterprises shall not exceed 15%.

according to article 44 of the regulations for the implementation of the enterprise income tax law, the eligible advertising expenses and business promotion expenses incurred by an enterprise are allowed to be deducted, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, which do not exceed 15% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.

2. The deduction standard for three types of enterprises is 3%.

according to article 1 of the notice on pre-tax deduction policy for advertising expenses and business promotion expenses (caishui [217] No.41), the part of advertising expenses and business promotion expenses incurred by cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) that does not exceed 3% of the sales (business) income of the current year is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

3. Tobacco enterprises are not allowed to deduct before tax.

according to article 3 of the notice on pre-tax deduction policy for advertising expenses and business promotion expenses (caishui [217] No.41), tobacco advertising expenses and business promotion expenses of tobacco enterprises shall not be deducted when calculating taxable income.

Baidu Encyclopedia-Business Promotion Fee