What subjects should I take to make slogans on the roof?

the advertising fee or business promotion fee in the management fee.

according to the tax law, the expenses of advertising and business promotion expenses incurred by taxpayers in each tax year do not exceed 15% of sales (business) income, which can be deducted according to the facts; The excess can be carried forward to future tax years indefinitely. Advertising fees for tobacco, grain and liquor shall not be deducted before tax. If taxpayers really need to increase the proportion of advertising fee deduction due to special reasons such as industry characteristics, they must report to State Taxation Administration of The People's Republic of China for approval. Remember management expenses or sales expenses, depending on what kind of role your advertisement plays. Of course, you can't write the roof fee for the second-level subjects, but you should write the advertising fee or business promotion fee. The difference between business promotion fee and advertising fee is mainly in accepting business objects and obtaining bills. It depends on whether the specific business is published on TV, websites, radio stations, newspapers, outdoor billboards, etc. through advertising companies and professional media, and special invoices for advertising industry are obtained. If these two conditions are established, it can be used as advertising fee, otherwise it can only be used as business promotion fee.