实用！耕地占用税申报操作指南

Core Viewpoint - The article discusses the tax deduction policies for advertising and business promotion expenses for enterprises, highlighting specific regulations and limits for different industries [6][9]. Group 1: Tax Deduction Regulations - Enterprises can deduct advertising and business promotion expenses up to 15% of their annual sales revenue, with any excess allowed to be carried forward to future tax years [6]. - For cosmetics, pharmaceuticals, and non-alcoholic beverage manufacturing and sales, the deductible limit is increased to 30% of annual sales revenue [9]. - Tobacco companies are prohibited from deducting any advertising and business promotion expenses when calculating taxable income [9]. Group 2: Related Policies and Timeframe - The current policies will remain effective from January 1, 2026, to December 31, 2027, allowing continued enjoyment of the specified tax benefits [8]. - Enterprises can share advertising and business promotion expenses through agreements, allowing one party to deduct expenses within the allowable limits while the other party can also benefit from the shared deductions [9]. Group 3: Legal Basis - The regulations are based on the "Implementation Regulations of the Corporate Income Tax Law of the People's Republic of China" and other relevant announcements from the Ministry of Finance and the State Administration of Taxation [11].