广告费是企业通过媒体向公众介绍商品、劳务和企业信息等而发生的宣传费用。纳税人可申报在所得税前扣除的广告费支出,必须符合下列条件:一是通过经工商部门批准的专门机构制作;二是已实际支付费用,并已取得相应发票;三是通过一定的媒体传播。不同时符合上述条件的广告费支出,? Advertising costs are the advertising costs incurred by businesses in introducing goods, services, and business information to the public through the media. Taxpayers can declare income tax deductions before advertising expenses, must meet the following conditions: First, through the approval of the business sector specialized agencies to produce; second is the actual payment of fees, and has obtained the corresponding invoice; Third, through a certain media . Do not meet the above conditions at the same time the advertising costs?