宣传费税前扣除标准-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	宣传费税前扣除标准
释义	为当年销售收入的15%扣除，超过部分向以后结转。法律依据·：《企业所得税法实施条例》第四十四条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，准予在以后纳税年度结转扣除。
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