Knowledge points of economic law for intermediate accountants: advertising fee and business promotion fee

Advertising expenses and business entertainment expenses are common expenses in companies, but many accountants can't tell the difference between advertising expenses and business promotion expenses. Let's talk about this knowledge point today and learn about it with the deep space network.

(1) Advertising expenses and business entertainment expenses

Business entertainment expenses related to business activities of enterprises belong to business entertainment expenses, which shall be deducted according to 60% of the amount incurred, and the maximum amount shall not exceed 5/1000 of the current year's income. It should be noted that the proportion of business entertainment expenses is 60% and five thousandths, and the lowest is taken as the deduction. Unless otherwise specified, eligible advertising expenses shall not exceed 65,438+05% of the sales revenue of the current year, which shall be allowed.

(B) Case analysis

Last year, a commodity production enterprise realized a commodity sales income of 30 million yuan, received a donation income of 2 million yuan, transferred trademark ownership income of 4 million yuan, and debt interest income of 600,000 yuan. An enterprise spent 2.5 million yuan on advertising and 900,000 yuan on business promotion last year. How many ten thousand yuan can an enterprise deduct from advertising fees and business promotion fees before tax?

Analysis:

1, this topic mainly examines the knowledge points of advertising fees and business promotion fees.

2. Calculation base of deduction limit for advertising fee and business promotion fee: sales income = 30 million yuan.

3. Pre-tax deductible limit of advertising fee and business promotion fee = 3000 *15% = 4.5 million yuan.

4. As the actual advertising fee and business promotion fee are respectively = 250+90 = 3.4 million yuan.

5. It doesn't exceed the deduction limit, so you can deduct the advertising fee of 3.4 million yuan.