广告费和业务宣传费支出税前扣除，你了解多少？

Core Viewpoint - The article discusses the tax deduction policies for advertising and business promotion expenses for different industries, highlighting specific limits and conditions for deductions based on sales revenue [10][16]. Group 1: General Deduction Rules - For general industries, advertising and business promotion expenses can be deducted up to 15% of the annual sales revenue, with any excess allowed to be carried forward to future tax years [10][12]. - For cosmetic manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing (excluding alcoholic beverages), the deduction limit is set at 30% of the annual sales revenue, with excess amounts also eligible for carryforward [16]. Group 2: Special Cases - Tobacco companies are prohibited from deducting any advertising and business promotion expenses when calculating taxable income [16]. - In cases where related enterprises have signed a cost-sharing agreement for advertising and business promotion expenses, the expenses incurred by one party can be deducted by either party, provided they fall within the allowable limits based on their sales revenue [16]. Group 3: Calculation Basis - The calculation basis for the annual deduction limit for advertising and business promotion expenses is the company's annual sales revenue, which includes deemed sales revenue as specified in the relevant tax regulations [10][11].