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

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Greater deduction of advertising expenses allowed for three industries.

Issued: July 31 2009

Effective: January 1 2008 to December 31 2010

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