The total amount shall be controlled within five thousandths of150,000 yuan, and the part above150,000 yuan shall be controlled within three thousandths.
Advertising fee:
The new Regulations for the Implementation of Enterprise Income Tax Law came into effect on June 5438+ 10/day, 2008. Article 44 of the "Regulations" stipulates: "Unless otherwise stipulated by the competent financial and tax authorities of the State Council, the deduction of qualified advertising fees and business promotion fees incurred by enterprises shall not exceed15% of the sales (business) income of the year; In excess, it is allowed to carry forward the deduction in future tax years. "