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2012年5月,财政部、国家税务总局下发了《关于广告费和业务宣传费支出税前扣除政策的通知(》财税[2012]48号,以下简称“48号文”),规定部分企业的广告费和业务宣传费支出(以下简称“广告宣传费支出”)可以在不超过当年销售(营业)收入的30%内扣除,烟草企业的烟草广告宣传费支出依旧不能税前扣除。
In May 2012, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Pre-tax Deduction Policy on Advertising and Business Propaganda Expenses (Cai Shui [2012] No. 48, hereinafter referred to as Circular 48) In some enterprises, advertising expenses and business propaganda expenses (hereinafter referred to as “advertising expenses ”) can be deducted within 30% of the sales (business) income of the current year, and the expenditures of tobacco advertising expenses of tobacco companies still can not be pre-taxed deduction.