两部门：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 Administration of Taxation outlines new tax deduction rules for advertising and promotional expenses for specific industries, allowing deductions up to 30% of annual sales revenue, with provisions for carryover of excess amounts to future tax years [1][2]. Group 1: Tax Deduction Rules - Advertising and promotional expenses for cosmetics manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing (excluding alcoholic beverages) can be deducted up to 30% of the annual sales revenue [1]. - Any expenses exceeding the 30% threshold can be carried forward to subsequent tax years for deduction [1]. Group 2: Related Party Agreements - For related enterprises that have signed a cost-sharing agreement, advertising and promotional expenses that do not exceed the annual sales revenue deduction limit can be deducted by either party, or allocated to the other party as per the agreement [2]. - The receiving party can exclude the allocated advertising and promotional expenses from their own deduction limit calculations [2].