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Announcement of the Ministry of Finance and the State Taxation Administration on Matters Concerning the Pre-tax Deduction of Expenses for Advertising and Business Publicity (2025)
[Effective]
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财政部、税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告(2025)
[现行有效]
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【法宝引证码】
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| Announcement of the Ministry of Finance and the State Taxation Administration on Matters Concerning the Pre-tax Deduction of Expenses for Advertising and Business Publicity | | 财政部、税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告 |
| Announcement No. 16 [2025] of the Ministry of Finance and State Taxation Administration | | 财政部、税务总局公告2025年第16号 |
| ．．．．．． | | 根据《中华人民共和国企业所得税法》及其实施条例，现就广告费和业务宣传费支出税前扣除有关事项公告如下： |
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