根据《企业所得税法实施条例》第四十四条,企业发生的符合条件的广告费和业务宣传费支出,除国务院财政、税务主管部门另有规定外,不超过当年销售(营业)收入15%的部分准予扣除;超过部分准予在以后纳税年度结转扣除。新税法实施后,财政部、国家税务总局又相继出台若干文件,明确了企业广告费和业务宣传费税前扣除的相关政策。 According to Article 44 of the Implementation Regulation of the EIT Law, eligible expenditures for advertising and business propaganda incurred by an enterprise shall not exceed 15% of the sales (business) income of that year unless otherwise provided by the finance and tax authorities under the State Council, Part of the allowable deduction; more than part of the allowable carry-forward deduction in the tax year. After the implementation of the new tax law, the Ministry of Finance and the State Administration of Taxation have issued a number of documents in succession, clarifying the relevant policies on pre-tax deductions for corporate advertising expenses and business promotion expenses.