明确了！化妆、医药、饮料业这一税收优惠政策延续

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration allows companies in the cosmetics, pharmaceuticals, and beverage manufacturing sectors to deduct advertising and promotional expenses up to 30% of their annual sales revenue, effective from January 1, 2026, to December 31, 2027, which is an extension of an existing policy [2][3]. Group 1 - The new policy permits advertising and promotional expenses not exceeding 30% of annual sales revenue to be deductible, with any excess allowed to be carried forward to future tax years [2][3]. - This policy is particularly beneficial for the cosmetics, pharmaceuticals, and beverage industries, which typically incur higher advertising costs relative to their sales revenue [3]. - The previous deduction limit for other industries was 15%, highlighting the favorable treatment for the specified sectors [3]. Group 2 - The announcement reiterates that tobacco advertising expenses are not deductible, in line with health regulations prohibiting tobacco advertising [3]. - It also clarifies that related companies can share advertising and promotional expense deductions under specific agreements, allowing for flexibility in tax calculations [4].