两部门明确广告费和业务宣传费支出税前扣除有关事项

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced new tax deduction rules for advertising and business promotion expenses for certain industries, effective from January 1, 2026, to December 31, 2027 [1] Group 1: Tax Deduction Rules - Advertising and business promotion 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 future tax years for deduction [1] Group 2: Exclusions - Tobacco companies are explicitly prohibited from deducting any advertising and business promotion expenses when calculating taxable income [1]