State Administration of Taxation, Adjusting the Standards for Pre-tax Deduction of Advertising Expenses from Income Tax of Certain Industries Circular

国家税务总局关于调整部分行业广告费用所得税前扣除标准的通知

Issued: August 5 2001Main contents: According to the Circular, as of January 1 2001 enterprises in industries such as pharmaceuticals, food, communications,…

1 minute readSeptember 02, 2001 at 12:58 AM

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Issued: August 5 2001

Main contents: According to the Circular, as of January 1 2001 enterprises in industries such as pharmaceuticals, food, communications, software development, integrated circuits and real property may deduct up to 8% of their sales (business) revenues as advertising expenses.

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