【涨知识】别让“超支”浪费！这些项目可结转到以后年度继续扣除

Tax Deduction Policies - Integrated circuit design companies and qualified software companies can deduct employee training expenses based on actual incurred amounts when calculating taxable income [2] - Airlines can deduct costs related to pilot training, flight training, crew training, and air security training as transportation costs before tax [2] - Nuclear power generation companies can deduct training costs for nuclear plant operators as part of their generation costs, provided these costs are separately accounted for [2] Advertising and Promotion Expenses - General enterprises can deduct advertising and promotional expenses up to 15% of their annual sales revenue; any excess can be carried forward to future tax years [5] - Special industries, such as cosmetics, pharmaceuticals, and non-alcoholic beverage manufacturing, can deduct up to 30% of their annual sales revenue for advertising and promotional expenses, with excess amounts also eligible for carryforward [5] - Tobacco companies are not allowed to deduct any advertising and promotional expenses from taxable income [5] Employee Education Expenses - Since January 1, 2018, companies can deduct employee education expenses up to 8% of total salary expenses when calculating taxable income; any excess can be carried forward to future tax years [6] Charitable Donations - Companies can deduct charitable donations made through recognized social organizations or government entities up to 12% of annual profit; amounts exceeding this limit can be carried forward for up to three years [8]