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.
I. Deduction standard for content promotion fee and business entertainment fee
Advertising expenses: unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the advertising expenses and business promotion expenses that meet the requirements and do not exceed 65,438+05% of the sales (business) income of the current year are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. Business entertainment expenses: 60% of the amount incurred shall be deducted, but the maximum amount shall not exceed 5‰ of the sales (business) income of the current year.
2. What is the sales ceiling of small and micro enterprises?
The sales ceiling of small and micro enterprises is 3 million.
Enterprises engaged in industries that are not restricted or prohibited by the state and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300 and total assets not exceeding 50 million yuan are small and meager profit enterprises.
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 public welfare donation expenses incurred by the enterprise are allowed to be deducted when calculating the taxable income within 65,438+02% of the total annual profit, and the part exceeding 65,438+02% of the total annual profit is allowed to be deducted when calculating the taxable income within three years after carry-over. 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;
(four) fines, fines and confiscation of property losses;
(5) Donation expenditures other than those specified in Article 9 of this Law;
(6) sponsorship expenditure;
(7) Unapproved reserve expenditure;
(eight) other expenses unrelated to income.
The taxable income of an enterprise is multiplied by the applicable tax rate, and the balance after deducting the tax allowance is the taxable amount. The income tax paid by an enterprise abroad on the following income may be deducted from its current taxable amount. Credit line refers to the tax payable calculated in accordance with the provisions of this law. In the next five years, the part exceeding the credit limit can be deducted from the balance of the annual credit limit after deducting the tax payable in the current year:
(1) Taxable income obtained by resident enterprises from outside China;
(2) Non-resident enterprises set up institutions and places in China, and obtained taxable income that occurred outside China but was actually related to the institutions and places.
Three. What are the special additional deductions and their standards?
Special additional deductions include children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and support for the elderly. As for children's education, it is deducted according to the standard quota of 12000 yuan per child per year (1000 yuan per month). With regard to continuing education, continuing education with academic qualifications (degrees) is deducted according to the monthly 400 yuan quota, and the deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months; Continuing education of professional qualifications of skilled personnel/professional technicians: in the year of obtaining relevant certificates, it will be deducted by a fixed amount of 3,600 yuan. With regard to medical treatment for serious illness, after deducting the personal burden after medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), the part exceeding15,000 yuan shall be deducted by the taxpayer within the limit of 80,000 yuan when handling the annual settlement. As for the housing loan interest, it is deducted according to the standard of 1 000 yuan per month, and the longest deduction period is no more than 240 months. Regarding housing rent, the deduction standard for municipalities directly under the central government, provincial capitals, cities with separate plans and other cities determined by the State Council is 1.500 yuan per month; In addition to the cities listed above, the deduction standard is 100 yuan per month for cities with registered population100000 or more; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month. Regarding the maintenance of the elderly and the only child, it is deducted according to the standard of 2,000 yuan per month; Non-only children should share the deduction of 2000 yuan per month with their brothers and sisters, and the maximum deduction per month should not exceed 1000 yuan.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law
Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
Article 1 of the Notice of the Ministry of Finance on the Pre-tax Deduction Policy for Advertising Fees and Business Promotion Fees in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2065438+07] No.41).
Advertising expenses and business promotion expenses incurred in cosmetics manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) shall be deducted if they do not exceed 30% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years. Article 3 stipulates that tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income.