广告费和业务宣传费支出，如何在企业所得税税前扣除？

Core Viewpoint - The article discusses the continuation of tax incentives for public rental housing in China, detailing various tax exemptions applicable to public rental housing projects and their management [28]. Tax Incentives Summary - Public rental housing construction and land use during the construction period are exempt from urban land use tax [8]. - Public rental housing management units are exempt from stamp duty related to the construction and management of public rental housing [10]. - When public rental housing is purchased for management, stamp duty is also exempt [11]. - For the transfer of old houses as public rental housing, if the appreciation does not exceed 20% of the deductible amount, land value-added tax is exempt [12]. - Donations of housing for public rental purposes by enterprises and organizations can deduct up to 12% of their annual profit total for tax calculations [13]. - Individuals donating housing for public rental can deduct up to 30% of their declared taxable income for tax purposes [15]. - Rental income from public rental housing is exempt from value-added tax, provided that the rental income is accounted for separately [16][21]. - Public rental housing is exempt from property tax [19]. Eligibility and Application - The public rental housing that qualifies for these tax incentives must be approved by relevant government authorities and managed according to specific guidelines [23]. - Taxpayers wishing to benefit from these incentives must submit tax exemption applications and retain relevant documentation for verification, including property ownership proof and rental agreements [25][26].