Ministry of Finance and State Administration of Taxation, Circular on the Policy of Pre-tax Deduction of Advertising Expenses and Business Publicity Expenses of Certain Industries
财政部、国家税务总局关于部分行业广告费和业务宣传费税前扣除政策的通知
Greater deduction of advertising expenses allowed for three industries.
Issue: November 2009
CLP Reference: 3230/09.07.31
Promulgated: 31 July 2009
Effective: 01 January 2008
Keywords (click to search):
pre-tax deduction
advertising expenses
business publicity expenses
tax
cosmetics
pharmaceutical
beverage
Issued: July 31 2009
Effective: January 1 2008 to December 31 2010
Main contents: Cosmetics, pharmaceutical and (non-alcoholic) beverage production enterprises may deduct the portion of advertising expenses and business publicity...
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