If a Hong Kong company makes advertising expenses, can the auditor deduct them when calculating profits tax?
Hong Kong companyIf advertising costs are incurred, can auditors deduct them when calculating profits tax?
Advertising fees refer to the fees paid by enterprises to stimulate consumers' desire to buy their products or services through various media publicity or giveaways, so as to achieve the purpose of promotion. Business publicity expenses refer to the advertising expenses not through the media, including the distribution of publicity materials, business publicity materials, etc.
ifHong Kong companyHave happenedAdvertising expensesIn the calculation of profits tax is deductible, and there is no limit and proportion limit requirements, as long as the occurrence ofAdvertising expensesIs actually incurred by the enterprise, in line with the enterprise expense payment standards and industry standards, obtained invoices can be based on the actual deduction of profits tax. Unlike what happens in the hinterland Advertising expensesIt's per cent of income15%The excess will be carried forward and deducted in subsequent years.
In Hong Kong, there are not so many restrictions on the deduction of fees in the mainland. Compared with the mainland, the deduction of fees in Hong Kong is more free, enabling enterprises to reasonably reduce the tax cost.
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