关于广告费和业务宣传费支出税前扣除有关事项的公告 财政部 税务总局公告2025年第16号 根据《中华人民共和国企业所得税法》及其实施条例，现就广告费和业务宣传费支出税前扣除有关事项公告如下： 一、对化妆品制造或销售、医药制造和饮料制造（不含酒类制造）企业发生的广告费和业务宣传费支出，不超过当年销售（营业）收入30%的部分，准予 扣除；超过部分，准予在以后纳税年度结转扣除。 三、烟草企业的烟草广告费和业务宣传费支出，一律不得在计算应纳税所得额时扣除。 四、本公告自2026年1月1日起至2027年12月31日止执行。《财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告》（财政部税务总局 公告2020年第43号）自2026年1月1日起废止。 特此公告。 财政部 税务总局 2025年12月22日 转自：财政部网站 来源：中国财经报 二、对签订广告费和业务宣传费分摊协议（以下简称分摊协议）的关联企业，其中一方发生的不超过当年销售（营业）收入税前扣除限额比例内的广告费 和业务宣传费支出可以在本企业扣除，也可以将其中的部分或全部按照分摊协议归集至另一方扣除。另一方在计算本企业广告费和业务宣传费支出企业所 得税 ...

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced new tax deduction rules for advertising and business promotion expenses for certain industries, effective from January 1, 2026, to December 31, 2027 [1] Group 1: Tax Deduction Rules - Advertising and business promotion expenses for cosmetics manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing (excluding alcoholic beverages) can be deducted up to 30% of the annual sales revenue [1] - Any expenses exceeding the 30% threshold can be carried forward to future tax years for deduction [1] Group 2: Exclusions - Tobacco companies are explicitly prohibited from deducting any advertising and business promotion expenses when calculating taxable income [1]

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration outlines new tax deduction rules for advertising and business promotion expenses for specific industries, effective from January 1, 2026, to December 31, 2027 [1] Group 1: Tax Deduction Rules - For cosmetics manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing (excluding alcoholic beverages), advertising and business promotion expenses are deductible up to 30% of the annual sales revenue; any excess can be carried forward to future tax years [1] - Related enterprises that sign a cost-sharing agreement can deduct advertising and business promotion expenses within the allowable limit in either party's accounts, with specific provisions for how these expenses are accounted for [1] - Tobacco companies are prohibited from deducting any advertising and business promotion expenses when calculating taxable income [1] Group 2: Implementation Period - The new rules will be in effect from January 1, 2026, to December 31, 2027, and will replace the previous announcement (Announcement No. 43 of 2020) starting January 1, 2026 [1]

一、对化妆品制造或销售、医药制造和饮料制造（不含酒类制造）企业发生的广告费和业务宣传费支 出，不超过当年销售（营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 二、对签订广告费和业务宣传费分摊协议（以下简称分摊协议）的关联企业，其中一方发生的不超过当 年销售（营业）收入税前扣除限额比例内的广告费和业务宣传费支出可以在本企业扣除，也可以将其中 的部分或全部按照分摊协议归集至另一方扣除。另一方在计算本企业广告费和业务宣传费支出企业所得 税税前扣除限额时，可将按照上述办法归集至本企业的广告费和业务宣传费不计算在内。 财政部 税务总局公告2025年第16号 根据《中华人民共和国企业所得税法》及其实施条例，现就广告费和业务宣传费支出税前扣除有关事项 公告如下： 财政部、税务总局发布《关于广告费和业务宣传费支出税前扣除有关事项的公告》提出，对化妆品制造 或销售、医药制造和饮料制造（不含酒类制造）企业发生的广告费和业务宣传费支出，不超过当年销售 （营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 对签订广告费和业 务宣传费分摊协议（以下简称分摊协议）的关联企业，其中一方发生的 ...

财政部、税务总局现就广告费和业务宣传费支出税前扣除有关事项公告如下：一、对 化妆品制造或销 售、医药制造和 饮料制造（不含酒类制造）企业发生的广告费和业务宣传费支出，不超过当年销售 （营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 二、对签订广告费 和业务宣传费分摊协议（以下简称分摊协议）的关联企业，其中一方发生的不超过当年销售（营业）收 入税前扣除限额比例内的广告费和业务宣传费支出可以在本企业扣除，也可以将其中的部分或全部按照 分摊协议归集至另一方扣除。另一方在计算本企业广告费和业务宣传费支出企业所得税税前扣除限额 时，可将按照上述办法归集至本企业的广告费和业务宣传费不计算在内。 三、烟草企业的烟草广告费 和业务宣传费支出，一律不得在计算应纳税所得额时扣除。 四、本公告自2026年1月1日起至2027年12 月31日止执行。《财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告》（财政部 税务总局公告2020年第43号）自2026年1月1日起废止。 ...

（文章来源：新华财经） 新华财经北京12月29日电财政部、税务总局发布关于广告费和业务宣传费支出税前扣除有关事项的公 告。其中提到，对化妆品制造或销售、医药制造和饮料制造（不含酒类制造）企业发生的广告费和业务 宣传费支出，不超过当年销售（营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结 转扣除。对签订广告费和业务宣传费分摊协议的关联企业，其中一方发生的不超过当年销售（营业）收 入税前扣除限额比例内的广告费和业务宣传费支出可以在本企业扣除，也可以将其中的部分或全部按照 分摊协议归集至另一方扣除。另一方在计算本企业广告费和业务宣传费支出企业所得税税前扣除限额 时，可将按照上述办法归集至本企业的广告费和业务宣传费不计算在内。烟草企业的烟草广告费和业务 宣传费支出，一律不得在计算应纳税所得额时扣除。本公告自2026年1月1日起至2027年12月31日止执 行。 ...

人民财讯12月29日电，财政部、税务总局发布关于广告费和业务宣传费支出税前扣除有关事项的公告， 一、对化妆品制造或销售、医药制造和饮料制造(不含酒类制造)企业发生的广告费和业务宣传费支出， 不超过当年销售(营业)收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 三、烟草企业的烟草广告费和业务宣传费支出，一律不得在计算应纳税所得额时扣除。 四、本公告自2026年1月1日起至2027年12月31日止执行。《财政部税务总局关于广告费和业务宣传费支 出税前扣除有关事项的公告》(财政部税务总局公告2020年第43号)自2026年1月1日起废止。 二、对签订广告费和业务宣传费分摊协议(以下简称分摊协议)的关联企业，其中一方发生的不超过当年 销售(营业)收入税前扣除限额比例内的广告费和业务宣传费支出可以在本企业扣除，也可以将其中的部 分或全部按照分摊协议归集至另一方扣除。另一方在计算本企业广告费和业务宣传费支出企业所得税税 前扣除限额时，可将按照上述办法归集至本企业的广告费和业务宣传费不计算在内。 ...

Group 1 - The core viewpoint of the article emphasizes the need to enhance cultural tourism consumption and develop various initiatives such as "Travel in Yunnan," "Colorful Clouds" series, and "Yunnan Night" to stimulate economic growth [1][3] Group 2 - The proposal aims to consolidate and elevate the特色优势产业 (characteristic advantageous industries) by focusing on highland特色农业 (highland characteristic agriculture) and promoting deep processing of agricultural products [2] - The plan includes the development of a world-class fresh-cut flower industry and the modernization and international branding of the coffee industry [2] - It seeks to strengthen the entire industry chain of traditional Chinese medicine and establish a "second tobacco industry" while enhancing the natural rubber industry [2] - The initiative promotes the deep integration of culture and tourism, aiming to enhance the appeal of Yunnan as a travel destination and build a trustworthy tourism service brand [2] Group 3 - The proposal outlines actions to unleash consumer potential by optimizing consumption structure and promoting the construction of a strong commercial province [3] - It emphasizes the importance of utilizing consumption promotion policies to release potential in sectors such as home appliances, travel, and housing [3] - The plan includes expanding cultural tourism consumption and developing new consumption growth points, such as emotional economy and new retail models [3] - Support for the integration of online and offline shopping, as well as the development of new business models like "smart retail" and social e-commerce, is also highlighted [3]

近一年中国烤烟出口情况统计图 数据来源：中国海关，智研咨询整理 知前沿，问智研。智研咨询是中国一流产业咨询机构，十数年持续深耕产业研究领域，提供深度产业研 究报告、商业计划书、可行性研究报告及定制服务等一站式产业咨询服务。专业的角度、品质化的服 务、敏锐的市场洞察力，专注于提供完善的产业解决方案，为您的投资决策赋能。 相关报告：智研咨询发布的《2026-2032年中国烟草行业市场全景调查及投资潜力研究报告》 根据中国海关数据显示：2025年11月中国烤烟出口数量为0.8万吨，同比下降5.3%，出口金额为0.4亿美 元，同比下降1.8%。 ...

Group 1 - The Turkish government plans to implement slight tax increases on key goods and services, including fuel, by 2026 to help the central bank control inflation, aiming for a target of 16% by the end of next year [1] - Fuel tax increases will be moderated to align with the central bank's inflation target, indicating a commitment from the government to support the central bank's efforts [1][2] - The special consumption tax on gasoline and diesel is typically adjusted twice a year, with the upcoming adjustments expected to be lower than the legal thresholds, reflecting the government's attempt to mitigate price pressures [1][3] Group 2 - The Turkish Finance and Treasury Minister stated that some tax increases will be based on the target inflation rate rather than the 25.5% revaluation rate, which aligns with producer price inflation [2] - Economists predict that consumer price inflation in Turkey could reach around 30% by the end of the year, significantly above the central bank's target of 24% for 2025 [2] - The central bank is currently in a disinflation process, having recently lowered the one-week repo policy rate from 39.5% to 38% [2] Group 3 - High inflation in Turkey, approximately 31.1% year-on-year as of November 2025, is attributed to the depreciation of the lira, sticky inflation expectations, and administrative price adjustments [3] - The legacy of previous economic policies, characterized by interest rate cuts and credit expansion in a high inflation environment, has contributed to the current inflationary spiral, often referred to as "Erdoganomics" [3]