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国家税务总局近日发出《关于调整部分行业广告费用所得税前扣除标准的通知》,放宽了广告费税前扣除标准,软件开发和集成电路等行业的广告费可按8％的比例税前扣除。 通知对部分行业的广告支出税前扣除标准作如下调整:
Recently, the State Administration of Taxation issued the Circular on Adjusting the Deduction Standard of Income Taxes on Advertising Costs in Some Industries, which relaxed the pre-tax deduction standard for advertising expenses. The advertisement fee in industries such as software development and integrated circuits can be deducted in proportion of 8%. Notice to some sectors of the advertising costs pre-tax deduction standard as follows: