财政部、税务总局：烟草企业的烟草广告费和业务宣传费支出 一律不得在计算应纳税所得额时扣除

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration outlines new tax deduction rules for advertising and business promotion expenses for specific industries, effective from January 1, 2026, to December 31, 2027 [1] Group 1: Tax Deduction Rules - For cosmetics manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing (excluding alcoholic beverages), advertising and business promotion expenses are deductible up to 30% of the annual sales revenue; any excess can be carried forward to future tax years [1] - Related enterprises that sign a cost-sharing agreement can deduct advertising and business promotion expenses within the allowable limit, either in the entity that incurred the expense or allocated to another entity as per the agreement [1] - Tobacco enterprises are prohibited from deducting any advertising and business promotion expenses when calculating taxable income [1] Group 2: Implementation Period - The new rules will be in effect from January 1, 2026, to December 31, 2027, and will replace the previous announcement (Announcement No. 43 of 2020) starting from the same date [1]