两部门发布关于广告费和业务宣传费支出税前扣除有关事项的公告

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have announced new tax deduction policies for advertising and business promotion expenses for specific industries, effective from January 1, 2026, to December 31, 2027 [1]. Group 1: Tax Deduction Policies - Companies in the cosmetics manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing (excluding alcoholic beverages) sectors can deduct advertising and business promotion expenses that do not exceed 30% of their annual sales revenue [1]. - Any advertising and business promotion expenses exceeding the 30% threshold can be carried forward to future tax years for deduction [1]. - For related enterprises that have signed advertising and business promotion expense sharing agreements, expenses within the deduction limit can be allocated between the parties involved [1]. Group 2: Specific Exclusions - Tobacco companies are explicitly prohibited from deducting any advertising and business promotion expenses when calculating taxable income [1].