2020This special year is over and we have a brand new one2021Years. There will be many, many things to do and many goals to accomplish at the beginning of the year. And for the financial person in charge of the company, the most need to know is what tax New Deal this year? What are the tax benefits? In this way, we can plan the operation and capital of the company at the beginning of the year. in2021At the beginning of this year, we first introduced the first tax incentive policy -- the tax incentive policy for advertising fees and business promotion fees. Here we will explain the preferential policy in detail.

First of all, advertising fees and business publicity fees this discount is not all, but only4Class enterprises can enjoy, respectively, cosmetics manufacturing enterprises, cosmetics sales enterprises; Pharmaceutical manufacturing enterprises, beverage manufacturing (excluding alcohol manufacturing) enterprises.

Secondly, the intensity of the preferential treatment is very large. The advertising expenses and business publicity expenses incurred by the above four types of enterprises can be in accordance with the annual income amount30%Other companies can only receive annual revenue15%Is limited), the deduction of advertising expenses and business publicity expenses, excess part reserved for the next year. So some people will be more curious, why say such a preferential intensity?

In today's society, the wine fragrance is also afraid of the alleyway. The advertising and business publicity expenses incurred by many companies are actually far greater than the amount that can be deducted. At the same time, the advertising and business publicity expenses occur every year, which results in that a large amount of advertising and business publicity expenses can only be reserved for the next year, rather than to reduce the enterprise income tax.

For exampleAEnterprises are tire production enterprises, the company income1Hundred million, profit1000W, advertising expenses and business publicity expenses incurred in that year2500W.soAHow much income tax should the company pay that year?

becauseAThe company is not eligible for this tax benefit, then this yearAThe company can deduct advertising expenses and business publicity expenses only10000W*15%=1500W. and1000WNot deductible for current year income tax,Need to increase profits1000W.

AIncome tax payable by the company this year=(1000W+1000W)*25%=500W

BThe company is a cosmetics manufacturing enterprise, the same year the company income1Hundred million, profit1000W, advertising expenses and business publicity expenses incurred in that year2500W.soBHow much income tax should the company pay that year?

Due toBThe company belongs to the company which can enjoy preferential treatment, thenBThe company's advertising expenses and business publicity expenses2500WAll can be deducted in the current year, without adjustment.

BIncome tax payable by the company this year=1000W*25%=250W

We can see that under the same conditions,BCompany current year ratioAThe company is short on payment250WIncome tax. So remind business leaders that the proper use of tax incentives can greatly reduce the tax burden of the company.

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