The pre-tax deduction ratio of 202 1 advertising fee is 0%-30%. The specific criteria are as follows:

1, the deduction ratio is 0%. Tobacco enterprises shall not deduct it when calculating taxable income;

2. The deduction ratio is 15%. Eligible advertising expenses and business promotion expenses incurred shall not exceed 65,438+05% of the current year's sales revenue, and the excess shall be allowed to be deducted in future tax years;

3. The deduction ratio is 30%. For cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing enterprises, the part that does not exceed 30% of the sales revenue of the current year is allowed to be deducted, and the excess part is allowed to be carried forward to the subsequent tax year;

4. Special circumstances of deduction. Advertising fees and business promotion fees incurred during the enterprise preparation can be included in the enterprise preparation fee according to the actual amount, and deducted before tax according to relevant regulations.

Regulations for the implementation of the enterprise income tax law

Article 44

Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.