In the calculation of business income tax, we need to pay attention to the cost of advertising and advertising expenses.

First of all, we need to know that advertising costs include2A fee: advertising fee and business promotion fee, and should be included here2Each fee should meet the following requirements:

The cost of advertising expenses shall be in accordance with:1Advertisements are produced through specialized agencies approved by the industry and Commerce Department; (2) have actually paid the fee and obtained the corresponding invoice; (3) through certain media;

Business publicity expenses refer to the expenses paid by enterprises to carry out business publicity activities, mainly referring to the advertising expenses not through the media, including (1) Gifts and souvenirs printed with enterprise logos issued by enterprises; (2) New product launch press conference; (3) brochures of various products printed by enterprises(Specification not included); (4) Naming fees for some activities; (5) Advertisements in some in-house publications; (6) Conference supplies issued for the purpose of holding information sessions to promote products; (7) Promotional materials and exhibition samples consumed by the exhibition; (8) The cost of group text messages to promote the company's products, etc.

Therefore, the above requirements must be met in order to be included in the advertising cost.

CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.