Core Viewpoint - The article discusses the tax management methods for enterprises engaged in cross-regional operations, emphasizing the unified calculation and tiered management approach for corporate income tax [5][6]. Group 1: Tax Management for Cross-Regional Enterprises - Cross-regional enterprises are subject to a tax management method that includes "unified calculation, tiered management, local prepayment, consolidated settlement, and fiscal adjustment" [5]. - The main office calculates the total taxable income and tax amount, while branch offices are managed by local tax authorities and make monthly or quarterly prepayments [5]. - At the end of the year, the main office consolidates the annual taxable amount, offsetting prepayments, leading to either refunds or additional payments [5]. Group 2: Tax Rate for High-Tech Enterprises - If the main office is a high-tech enterprise, branch offices can also benefit from a reduced corporate income tax rate of 15% under the same unified calculation and management method [6]. - For overseas income, high-tech enterprises can apply the 15% tax rate based on total R&D expenses, total income, and sales related to both domestic and overseas operations [6]. Group 3: Advertising and Promotion Expense Deductions - Certain industries, such as cosmetics and pharmaceuticals, can deduct advertising and promotion expenses up to 30% of their annual sales revenue [14][16]. - Any expenses exceeding this limit can be carried forward to future tax years for deduction [18][19]. Group 4: Related Party Expense Allocation - Related parties can allocate advertising and promotion expenses according to a sharing agreement, allowing for tax deductions within the specified limits [20][22]. - The expenses allocated to one party do not count against the other party's deduction limits [23]. Group 5: Non-Deductible Expenses - Tobacco-related advertising and promotion expenses are not deductible when calculating taxable income [24]. Group 6: Implementation Timeline - The new regulations regarding advertising and promotion expense deductions will take effect from January 1, 2026, and will be in force until December 31, 2027 [25][26].