注册会计师-税第03讲其他扣除项目和不得扣除项目及标准7.业务招待费Businessentertainment企业发生的与生产经营活动有关的业务招待费支出，按照发生额的60%扣除，但最高不得超过当年售（营业）收入的5‰。Thebusinessentertainmentexpensesrelatedtotheproductionandoperationmaybedeductedby60%oftheactualamountincurred,butshouldnotexceed5‰ofannualsalesrevenue企业在筹建期间，发生的与筹办活动有关的业务招待费支出，可按实际发生额的60%计入企业筹办费，并按有关规定在税前扣除。Duringstart-upperiodofthecompany,60%ofthebusinessentertainmentexpensesactuallyincurredrelatedtostart-upactivitiescouldberecordedasstart-upcostandcanbedeductedbeforecorporateincometax.8.广告费和业务宣传费Advertisingandbusinesspromotionfees企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务主管部门另有规定外，不超过当年销售（营业）收入15%的部分，准予扣除；超过部分，准予结转以后纳税年度扣除。Theportionofthequalifiedadvertisingandbusinesspromotionexpensesthatdoesnotexceeds15%oftheannualsalesrevenuemaybededucted,exceptforothersstipulatedbythefinanceandtaxdepartmentsofStateCouncil;theexcessiveportioncanbecarriedforwardanddeductedinthefollowingtaxyears.自2016年1月1日起至2025年12月31日止，对化妆品制造或销售、医药制造和饮料制造（不含酒类制造）企业发生的广告费和业务宣传费支出，不超过当年销售（营业）收入30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。FromJanuary1,2016toDecember31,2025，advertisingandbusinesspromotionexpensesofcosmeticsmanufacturingorselling,pharmaceuticalmanufacturingandbeveragemanufacturing（excludingalcoholicdrinks）enterprisesthatdoesnotexceeds30%oftheannualsales（operation）revenuemaybededucted;theexcessiveportioncanbecarriedforwardanddeductedinthefollowingtaxyears.企业在筹建期间，发生的广告费和业务宣传费，可按实际发生额计入企业筹办费，并按有关规定在税前扣除。Duringthestart-upperiodofthecompany,theadvertisementfeeandbusinesspromotionfeeactuallyincurredcouldberecordedasstart-upcostandcanbedeductedbeforecorporateincometax.9.环境保护专项资金Specialfundsforenvironmentprotection企业依照法律...
