Group 1 - The core viewpoint of the article discusses the tax deductibility of advertising and business promotion expenses for enterprises, highlighting specific regulations and limits set by the Ministry of Finance and the State Taxation Administration [1][2][4] Group 2 - Enterprises can deduct advertising and business promotion expenses that do not exceed 15% of their annual sales revenue, with excess amounts allowed to be carried forward to future tax years [1] - From January 1, 2021, to December 31, 2025, certain industries, including cosmetics, pharmaceuticals, and non-alcoholic beverage manufacturing, can deduct up to 30% of their annual sales revenue for advertising and business promotion expenses [1] - The calculation base for deducting these expenses includes both sales revenue and deemed sales revenue, which encompasses various forms of income from goods and services [2] - Tobacco companies are explicitly prohibited from deducting any advertising and business promotion expenses from their taxable income [2] - Related enterprises that sign expense-sharing agreements can allocate advertising and business promotion expenses between them, allowing for tax deductions within the specified limits [4]