财政部、税务总局最新公告！

Core Points - The announcement outlines tax deductions for advertising and promotional expenses for specific industries, including cosmetics, pharmaceuticals, and non-alcoholic beverages, allowing deductions up to 30% of annual sales revenue [1] - Companies can share advertising and promotional expenses through agreements, allowing for flexibility in tax deductions between related entities [1] - Tobacco companies are explicitly prohibited from deducting advertising and promotional expenses from taxable income [1] - The new regulations will be effective from January 1, 2026, to December 31, 2027, replacing previous guidelines [1] Summary by Category Tax Deductions - Advertising and promotional expenses for cosmetics, pharmaceuticals, and non-alcoholic beverage companies can be deducted up to 30% of annual sales revenue [1] - Any expenses exceeding this limit can be carried forward to future tax years for deduction [1] Related Party Agreements - Related companies can enter into agreements to share advertising and promotional expenses, allowing one party to deduct expenses within the allowable limit while the other can also benefit from the shared expenses [1] Tobacco Industry - Tobacco companies are not allowed to deduct any advertising and promotional expenses when calculating taxable income [1] Implementation Timeline - The new tax deduction rules will be in effect from January 1, 2026, to December 31, 2027, and will replace the previous announcement from 2020 [1]