根据国家税务总局《企业所得税税前扣除办法》的规定，从２０００年开始，企业每年广告费支出在销售收入２％以内部分可以在当年作税前扣除，超过部分可无限期在以后纳税年度结转。未超过销售收入２％的广告费用的会计处理方法与未公布《企业所得税税前扣除办法》以前的完全相 According to the State Administration of Taxation, “Enterprise Income Tax Pre-tax Deduction Measures”, starting from 2000, the annual advertising expenditures of enterprises within 2% of sales revenue can be tax deducted in the current year, the excess can be indefinitely in the future tax year turn. The accounting treatment for advertising expenses that did not exceed 2% of sales revenue was not related to the complete phase before the publication of “Measures for Deduction of Enterprise Income Tax before Tax”