廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)?/title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" data-hid="renderer" name="renderer" content="webkit"><meta data-n-head="ssr" http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta data-n-head="ssr" data-hid="applicable-device" name="applicable-device" content="pc"><meta data-n-head="ssr" data-hid="keywords" name="keywords" content="廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)?><meta data-n-head="ssr" data-hid="description" name="description" content="二、對(duì)簽訂廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)分?jǐn)倕f(xié)議（以下簡(jiǎn)稱分?jǐn)倕f(xié)議）的關(guān)聯(lián)企業(yè)，其中一方發(fā)生的不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入稅前扣除限額比例內(nèi)的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出可以在本企業(yè)扣除，也可以將其中的部分或全部按照分?jǐn)倕f(xié)議歸集至另一方扣除。"><meta data-n-head="ssr" property="og:type" content="article"><meta data-n-head="ssr" property="og:image" 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id="lnphz98" class="info-content-wrap white-bg-bord"><h1>廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)?/h1> <div id="b3fmzhz" class="source-info"><span id="87j3w33" class="source"> 來(lái)源： <a href="/">會(huì)計(jì)學(xué)堂實(shí)務(wù)</a></span> <span id="n3rj7jo" class="date">2021/01/31</span> <span id="gtlnan8" class="views">1052人查看</span></div> <div id="3askxpc" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="fvsp3c4" class="source-content mt-20"><p><img src="https://al3.acc5.com/_6015fb309ffea.jpg" title="廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)?" alt="廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)?" width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p></p><p style="text-indent: 2em;">《財(cái)政部稅務(wù)總局關(guān)于廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出稅前扣除政策的通知》（財(cái)稅[2017]41號(hào) ）的規(guī)定：</p><p style="text-indent: 2em;">二、對(duì)簽訂廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)分?jǐn)倕f(xié)議（以下簡(jiǎn)稱分?jǐn)倕f(xié)議）的關(guān)聯(lián)企業(yè)，其中一方發(fā)生的不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入稅前扣除限額比例內(nèi)的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出可以在本企業(yè)扣除，也可以將其中的部分或全部按照分?jǐn)倕f(xié)議歸集至另一方扣除。另一方在計(jì)算本企業(yè)廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出企業(yè)所得稅稅前扣除限額時(shí)，可將按照上述辦法歸集至本企業(yè)的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)不計(jì)算在內(nèi)。 </p></div>  <div id="lsurjbt" class="extend-box" style="display:;"><div id="ewtqivi" class="title">擴(kuò)展知識(shí)：</div> <div id="khzrj8q" class="extend-list"> 1. <a target="_blank" href="/ask/question_9740046.html">廣告及業(yè)務(wù)宣傳費(fèi)核算范圍如何規(guī)定，相關(guān)的依據(jù)？</a></div><div id="asur8zj" class="extend-list"> 2. <a target="_blank" href="/ask/question_6988596.html">廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)納稅調(diào)整比列是如何計(jì)算的</a></div> <div id="n8wdfc8" class="extend-list"> 3. <a target="_blank" href="/course/course_15872.html">2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定</a></div><div id="v83ulcz" 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data-v-e6ac4cdc><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_23968.html" title="2020年業(yè)務(wù)宣傳費(fèi)與廣告費(fèi)稅前扣除標(biāo)準(zhǔn)及依據(jù)" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>2020年業(yè)務(wù)宣傳費(fèi)與廣告費(fèi)稅前扣除標(biāo)準(zhǔn)及依據(jù)</a> <span id="4naxzmz" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="mj87zre" class="answer" data-v-e6ac4cdc>2020年業(yè)務(wù)宣傳費(fèi)與廣告費(fèi)稅前扣除標(biāo)準(zhǔn)及依據(jù)：企業(yè)發(fā)生的符合條件的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，除國(guó)務(wù)院財(cái)政、稅務(wù)主管部門另有規(guī)定外，不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入15%的部分，準(zhǔn)予扣除；超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。</span> <span id="a3ew8j4" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_42184.html" title="廣告宣傳費(fèi)包括哪些內(nèi)容" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>廣告宣傳費(fèi)包括哪些內(nèi)容</a> <span id="mylnan8" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="dv3zcpx" class="answer" data-v-e6ac4cdc>1、宣傳費(fèi)包括對(duì)外發(fā)放宣傳品、公關(guān)設(shè)計(jì)費(fèi)、與產(chǎn)品宣傳相關(guān)的食宿費(fèi)、材料費(fèi)、人工費(fèi)、服裝費(fèi)、場(chǎng)地租賃費(fèi)、業(yè)務(wù)宣傳資料、展會(huì)支出、印有企業(yè)標(biāo)志的禮品等等； 2、廣告費(fèi)一般應(yīng)通過(guò)媒體傳播，例如利用圖書、報(bào)紙、雜志、廣播、電視、電影、燈、路牌、招貼、櫥窗、霓虹燈、燈箱等形式。</span> <span id="3m8oqyl" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_6386.html" title="廣告費(fèi)稅前扣除標(biāo)準(zhǔn)是什么" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>廣告費(fèi)稅前扣除標(biāo)準(zhǔn)是什么</a> <span id="gdacuru" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="uwy3fcu" class="answer" data-v-e6ac4cdc>廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出扣除比例分為15%和30%兩種，具體的分類如下： 1、《中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例》第四十四條規(guī)定：企業(yè)發(fā)生的符合條件的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，除國(guó)務(wù)院財(cái)政、稅務(wù)主管部門另有規(guī)定外，不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入15%的部分，準(zhǔn)予扣除；超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。</span> <span id="kherduw" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_25974.html" title="廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)稅前扣除標(biāo)準(zhǔn)是什么" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)稅前扣除標(biāo)準(zhǔn)是什么</a> <span id="q8pre8b" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="jbtlifn" class="answer" data-v-e6ac4cdc>扣除比例一 0% 煙草企業(yè)的煙草廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，一律不得在計(jì)算應(yīng)納稅所得額時(shí)扣除。扣除比例二 15% 《企業(yè)所得稅法實(shí)施條例》第四十四條規(guī)定：發(fā)生的符合條件的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，除國(guó)務(wù)院財(cái)政、稅務(wù)主管部門另有規(guī)定外，不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入15%的部分，準(zhǔn)予扣除；超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。</span> <span id="bivnf9s" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_1001.html" title="支付的業(yè)務(wù)宣傳費(fèi)計(jì)入什么會(huì)計(jì)科目" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>支付的業(yè)務(wù)宣傳費(fèi)計(jì)入什么會(huì)計(jì)科目</a> <span id="vxkh3a9" class="mark-question marked" data-v-e6ac4cdc>問(wèn)</span></h3> <p data-v-e6ac4cdc><span id="3z3bdvi" class="answer" data-v-e6ac4cdc>業(yè)務(wù)宣傳費(fèi)用主要是企業(yè)對(duì)外宣傳發(fā)生的費(fèi)用，包括廣告支出、發(fā)放印有本公司標(biāo)志的禮品和紀(jì)念品等，企業(yè)整體的宣傳費(fèi)，計(jì)入“管理費(fèi)用-廣告宣傳費(fèi)”科目。具體業(yè)務(wù)的宣傳費(fèi)，計(jì)入“銷售費(fèi)用-廣告宣傳費(fèi)”科目。</span> <span id="rj8mzwt" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="3zbtgt8" class="container-right pull-right"><div id="cjgdqdq" class="topic-discuss"><div id="rc8zw8u" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問(wèn)題</span></div> <div style="padding: 0 10px;"><ul class="list-unstyled"><li id="awo3a8i" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_9740046.html" target="_blank"><p class="ellipsis-3">廣告及業(yè)務(wù)宣傳費(fèi)核算范圍如何規(guī)定，相關(guān)的依據(jù)？</p> <p class="answer"><span id="prj8pxp" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="32tlyld" class="default-color">答：</span> 廣告費(fèi)與業(yè)務(wù)宣傳費(fèi)可實(shí)行合并扣除。根據(jù)《企業(yè)所得稅法實(shí)施條例》第四十四條規(guī)定：發(fā)生的符合條件的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，除國(guó)家財(cái)政、稅收主管部門另有規(guī)定外，不超過(guò)當(dāng)年銷售收入15%的部分，準(zhǔn)予扣除；超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。廣告費(fèi)與業(yè)務(wù)宣傳費(fèi)都是為了達(dá)到促銷之目的而支付的費(fèi)用，既有共同屬性也有區(qū)別，由于現(xiàn)行稅法對(duì)廣告費(fèi)與業(yè)務(wù)宣傳費(fèi)實(shí)行合并扣除，企業(yè)無(wú)論是取得廣告業(yè)專用發(fā)票通過(guò)廣告公司發(fā)布廣告，還是通過(guò)各類印刷、制作單位制作如購(gòu)物袋、遮陽(yáng)傘、各類紀(jì)念品等印有企業(yè)標(biāo)志的宣傳物品，所支付的費(fèi)用均可合并在規(guī)定比例內(nèi)予以扣除。 </span></p></a></li><li id="h38yvdv" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_6988596.html" target="_blank"><p class="ellipsis-3">廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)納稅調(diào)整比列是如何計(jì)算的</p> <p class="answer"><span id="qsanfcf" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="4tly23b" class="default-color">答：</span> 同學(xué)你好　　 .廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)的支出在不超過(guò)當(dāng)年銷售收入的15%部分，可以進(jìn)行扣除，超過(guò)的部分，可以在以后的納稅年度進(jìn)行結(jié)轉(zhuǎn)扣除。 </span></p></a></li><li id="skbogtl" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="http://www.job5191.cn/xueli/?a_id=348" target="_blank"><p class="ellipsis-3">報(bào)考2022年中級(jí)會(huì)計(jì)職稱對(duì)學(xué)歷有什么要求？</p> <p class="answer"><span id="3npw3i4" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="zspcphp" class="default-color">答：</span> 報(bào)名中級(jí)資格考試，除具備基本條件外，還必須具備下列條件之一 </span></p></a></li><li id="zs8pxfs" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_959678.html" target="_blank"><p class="ellipsis-3">在匯算清繳時(shí)，如果公司本年沒(méi)有廣告費(fèi)和宣傳費(fèi)的支出，是不用填寫相關(guān)廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)跨年度納稅調(diào)整明細(xì)表，是嗎？</p> <p class="answer"><span id="nqnfskn" class="more ellipsis" style="width: 100%; display: inline-block;"><span 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{layout:"head",data:[{extendToolList:[{label:"應(yīng)稅",name:"應(yīng)稅貨物或勞務(wù)",status:g,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftaxable_labour\u002F"},{label:"稅",name:"稅收稅率分類編碼",status:g,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Ftax_guid\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報(bào)實(shí)戰(zhàn)精講：從基礎(chǔ)到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實(shí)操會(huì)計(jì)校長(zhǎng)班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:h,url:"\u002Fask\u002Fquestion_9740046.html"},{name:i,url:"\u002Fask\u002Fquestion_6988596.html"}],aboutQues:[{id:"9740046",title:h,tuid:"14337316",browse_count:"776",addtime:"08-07",status:a,uid:j,reply:"廣告費(fèi)與業(yè)務(wù)宣傳費(fèi)可實(shí)行合并扣除。根據(jù)《企業(yè)所得稅法實(shí)施條例》第四十四條規(guī)定：發(fā)生的符合條件的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，除國(guó)家財(cái)政、稅收主管部門另有規(guī)定外，不超過(guò)當(dāng)年銷售收入15%的部分，準(zhǔn)予扣除；超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。廣告費(fèi)與業(yè)務(wù)宣傳費(fèi)都是為了達(dá)到促銷之目的而支付的費(fèi)用，既有共同屬性也有區(qū)別，由于現(xiàn)行稅法對(duì)廣告費(fèi)與業(yè)務(wù)宣傳費(fèi)實(shí)行合并扣除，企業(yè)無(wú)論是取得廣告業(yè)專用發(fā)票通過(guò)廣告公司發(fā)布廣告，還是通過(guò)各類印刷、制作單位制作如購(gòu)物袋、遮陽(yáng)傘、各類紀(jì)念品等印有企業(yè)標(biāo)志的宣傳物品，所支付的費(fèi)用均可合并在規(guī)定比例內(nèi)予以扣除。",taketime:"1723018720",cat_id:"15",from:d,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F33\u002F73\u002F16_avatar_middle.jpg?t=1653535147",user_head:k,reply_time:"2024-08-07"},{id:"6988596",title:i,tuid:"13104953",browse_count:"1153",addtime:"12-15",status:a,uid:"15164846",reply:"同學(xué)你好 \n　　 .廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)的支出在不超過(guò)當(dāng)年銷售收入的15%部分，可以進(jìn)行扣除，超過(guò)的部分，可以在以后的納稅年度進(jìn)行結(jié)轉(zhuǎn)扣除。",taketime:"1671087849",cat_id:l,from:d,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F10\u002F49\u002F53_avatar_middle.jpg?t=1680262571",user_head:"\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FPiajxSqBRaEKQTJU73A8pcYmo83hsLibqiaAr5HYKibvcpKibHibPcEootzw\u002F0",reply_time:"2022-12-15"},{id:8887,adv:m,title:"報(bào)考2022年中級(jí)會(huì)計(jì)職稱對(duì)學(xué)歷有什么要求？",reply:"報(bào)名中級(jí)資格考試，除具備基本條件外，還必須具備下列條件之一",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=348"},{id:"959678",title:"在匯算清繳時(shí)，如果公司本年沒(méi)有廣告費(fèi)和宣傳費(fèi)的支出，是不用填寫相關(guān)廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)跨年度納稅調(diào)整明細(xì)表，是嗎？",tuid:"179089",browse_count:"3280",addtime:"04-27",status:a,uid:j,reply:"你好，沒(méi)有發(fā)生是不需要填寫的",taketime:"1524796173",cat_id:e,from:d,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F90\u002F89_avatar_middle.jpg?t=1651203197",user_head:k,reply_time:"2018-04-27"},{id:"1652285",title:"廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)不是百分之15扣除嗎？怎么全扣了？",tuid:"9205404",browse_count:"1617",addtime:"04-13",status:a,uid:"9811987",reply:"你好，籌建期的廣告宣傳費(fèi)可以按實(shí)際發(fā)生額全額扣除。",taketime:"1555146534",cat_id:"13",from:n,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F20\u002F54\u002F04_avatar_middle.jpg?t=1651203228",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F81\u002F19\u002F87_avatar_middle.jpg?t=1651203378",reply_time:"2019-04-13"},{id:"6922389",title:"A企業(yè)為宣傳本企業(yè)的產(chǎn)品及服務(wù)，通過(guò)第三方平臺(tái)進(jìn)行宣傳，第三方平臺(tái)公司收取的開(kāi)票內(nèi)容為信息推廣服務(wù)費(fèi)的支出，以下有關(guān)企業(yè)所得稅業(yè)務(wù)處理正確的是( )。先哪個(gè)呢\nA、作為信息服務(wù)費(fèi)在企業(yè)所得稅稅前一次性扣除\nB、作為廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)在企業(yè)所得稅稅前扣除\nC、作為廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出在規(guī)定比例內(nèi)稅前扣除\nD、作為信息服務(wù)費(fèi)通過(guò)待攤費(fèi)用在企業(yè)所得稅稅前扣除",tuid:"9710058",browse_count:"515",addtime:"11-26",status:a,uid:"9746256",reply:"作為廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出在規(guī)定比例內(nèi)稅前扣除",taketime:"1669449145",cat_id:l,from:d,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F71\u002F00\u002F58_avatar_middle.jpg?t=1651203329",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F74\u002F62\u002F56_avatar_middle.jpg?t=1651203346",reply_time:"2022-11-26"},{id:"1693108",title:"老師，廣告宣傳費(fèi)和業(yè)務(wù)宣傳費(fèi)有什么區(qū)別嗎",tuid:"10087995",browse_count:"2300",addtime:"04-24",status:a,uid:"9160191",reply:"企業(yè)的廣告費(fèi)應(yīng)該記入銷售費(fèi)用——廣告費(fèi)。　\n銷售費(fèi)用：屬于損益類賬戶，用于核算企業(yè)在銷售商品過(guò)程中發(fā)生的費(fèi)用，包括企業(yè)銷售商品過(guò)程中發(fā)生的運(yùn)輸費(fèi)、裝卸費(fèi)、包裝費(fèi)、展覽費(fèi)和廣告費(fèi)等。借方登記企業(yè)發(fā)生的各項(xiàng)銷售費(fèi)用，貸方登記期末轉(zhuǎn)入“本年利潤(rùn)”，賬戶期末結(jié)轉(zhuǎn)后無(wú)余額。 \n　　而業(yè)務(wù)宣傳費(fèi)指未通過(guò)媒體的廣告性支出，包括對(duì)外發(fā)放宣傳品，業(yè)務(wù)宣傳資料等。例如：公司宣傳資料的印刷費(fèi)等開(kāi)具的發(fā)\u002F票。 \n　　業(yè)務(wù)宣傳費(fèi)與廣告費(fèi)的區(qū)別主要是承接業(yè)務(wù)對(duì)象和取得票據(jù)方面，要看具體業(yè)務(wù)是否通過(guò)廣告公司、專業(yè)媒體在電視、網(wǎng)站、電臺(tái)、報(bào)紙、戶外廣告牌等刊登，并取得廣告業(yè)專用發(fā)\u002F票，如果這兩條件是成立的，那可以作為廣告費(fèi)，否則只能作為業(yè)務(wù)宣傳費(fèi)。",taketime:"1556071378",cat_id:e,from:n,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F08\u002F79\u002F95_avatar_middle.jpg?t=1733968385",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F16\u002F01\u002F91_avatar_middle.jpg?t=1651203220",reply_time:"2019-04-24"},{id:"9501812",title:"請(qǐng)問(wèn)廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)的的記賬會(huì)計(jì)科目標(biāo)準(zhǔn)，是以開(kāi)票名稱里寫成廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)入賬為廣宣費(fèi)科目？還是以業(yè)務(wù)實(shí)質(zhì)是為廣宣費(fèi)發(fā)生的計(jì)入廣宣費(fèi)會(huì)計(jì)科目？",tuid:"14429072",browse_count:"711",addtime:"05-09",status:a,uid:"9107318",reply:"您好，這個(gè)的話是業(yè)務(wù)實(shí)質(zhì)計(jì)入廣宣費(fèi)",taketime:"1715238662",cat_id:e,from:d,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F42\u002F90\u002F72_avatar_middle.jpg?t=1714035694",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F10\u002F73\u002F18_avatar_middle.jpg?t=1746592671",reply_time:"2024-05-09"},{id:"5885403",title:"老師，我們公司有廣告費(fèi)跟業(yè)務(wù)宣傳費(fèi)請(qǐng)問(wèn)制作費(fèi)應(yīng)該是放在廣告費(fèi)還是業(yè)務(wù)宣傳費(fèi)",tuid:"9698326",browse_count:"1004",addtime:"03-24",status:a,uid:"9135392",reply:"制作費(fèi) 是放在廣告費(fèi)。",taketime:"1648108065",cat_id:e,from:"2",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F69\u002F83\u002F26_avatar_middle.jpg?t=1651203324",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F13\u002F53\u002F92_avatar_middle.jpg?t=1651203216",reply_time:"2022-03-24"},{id:"1644065",title:"廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)存不存在取小問(wèn)題",tuid:"10521203",browse_count:"759",addtime:"04-11",status:a,uid:"10557447",reply:"對(duì)于一般企業(yè)來(lái)講，發(fā)生的符合條件的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，不超過(guò)當(dāng)年銷售(營(yíng)業(yè))收入15%的部分，準(zhǔn)予扣除，超過(guò)比例部分，準(zhǔn)予以后納稅年度結(jié)轉(zhuǎn)扣除;",taketime:"1554987266",cat_id:e,from:"8",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F52\u002F12\u002F03_avatar_middle.jpg?t=1651204054",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F55\u002F74\u002F47_avatar_middle.jpg?t=2026052523",reply_time:"2019-04-11"}],wendaInfor:{detail:{id:41934,title:"廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)?,summary:"二、對(duì)簽訂廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)分?jǐn)倕f(xié)議（以下簡(jiǎn)稱分?jǐn)倕f(xié)議）的關(guān)聯(lián)企業(yè)，其中一方發(fā)生的不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入稅前扣除限額比例內(nèi)的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出可以在本企業(yè)扣除，也可以將其中的部分或全部按照分?jǐn)倕f(xié)議歸集至另一方扣除。",cat_id:o,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_6015fb309ffea.jpg" title="廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)俓t" alt="廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)俓t" width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><\u002Fp><p style="text-indent: 2em;">《財(cái)政部稅務(wù)總局關(guān)于廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出稅前扣除政策的通知》（財(cái)稅[2017]41號(hào) ）的規(guī)定：<\u002Fp><p style="text-indent: 2em;">二、對(duì)簽訂廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)分?jǐn)倕f(xié)議（以下簡(jiǎn)稱分?jǐn)倕f(xié)議）的關(guān)聯(lián)企業(yè)，其中一方發(fā)生的不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入稅前扣除限額比例內(nèi)的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出可以在本企業(yè)扣除，也可以將其中的部分或全部按照分?jǐn)倕f(xié)議歸集至另一方扣除。另一方在計(jì)算本企業(yè)廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出企業(yè)所得稅稅前扣除限額時(shí)，可將按照上述辦法歸集至本企業(yè)的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)不計(jì)算在內(nèi)。 <\u002Fp>",addtime:"2021\u002F01\u002F31",browse_count:1052,edit_uid:304,is_collect:f,update_time:p,type:q,cover:f,expire_time:f,status:q,time:p,img:"https:\u002F\u002Fal3.acc5.com\u002F_6015fb309ffea.jpg",js_addtime:r,up_time:r,cat:{id:o,name:"實(shí)務(wù)"}},next:{id:41935,title:"企業(yè)為職工體檢產(chǎn)生的費(fèi)用怎么進(jìn)行稅前扣除"},prev:{id:4,title:"計(jì)提社保公積金會(huì)計(jì)分錄是什么"},relevant:[{id:23968,title:"2020年業(yè)務(wù)宣傳費(fèi)與廣告費(fèi)稅前扣除標(biāo)準(zhǔn)及依據(jù)",summary:s,browse_count:42349,addtime:1599621379,url:"\u002Fwenda\u002Fquestion_23968.html",reply:s},{id:42184,title:"廣告宣傳費(fèi)包括哪些內(nèi)容",summary:t,browse_count:27545,addtime:1613739436,url:"\u002Fwenda\u002Fquestion_42184.html",reply:t},{id:6386,title:"廣告費(fèi)稅前扣除標(biāo)準(zhǔn)是什么",summary:u,browse_count:25885,addtime:1589007049,url:"\u002Fwenda\u002Fquestion_6386.html",reply:u},{id:25974,title:"廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)稅前扣除標(biāo)準(zhǔn)是什么",summary:v,browse_count:19508,addtime:1600321975,url:"\u002Fwenda\u002Fquestion_25974.html",reply:v},{id:1001,title:"支付的業(yè)務(wù)宣傳費(fèi)計(jì)入什么會(huì)計(jì)科目",summary:w,browse_count:16791,addtime:1577783018,url:"\u002Fwenda\u002Fquestion_1001.html",reply:w}]},hot_problem:{code:200,message:b,data:[{id:88887,title:"保安證是否全國(guó)通用"},{id:93262,title:"營(yíng)養(yǎng)師報(bào)考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_41934.html\",\"appid\":\"1555105112845036\",\"title\":\"廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)俓",\"pubDate\":\"2021-01-31T08:35:11\",\"upDate\":\"2021-01-31T08:35:11\",\"data\":{\"WebPage\":{\"headline\":\"廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)如何在關(guān)聯(lián)企業(yè)之間分?jǐn)俓",\"fromSrc\":\"會(huì)計(jì)學(xué)堂\",\"domain\":\"職業(yè)培訓(xùn)\",\"category\":[\"問(wèn)答\"]},\"Question\":[{\"acceptedAnswer\":\"二、對(duì)簽訂廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)分?jǐn)倕f(xié)議（以下簡(jiǎn)稱分?jǐn)倕f(xié)議）的關(guān)聯(lián)企業(yè)，其中一方發(fā)生的不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入稅前扣除限額比例內(nèi)的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出可以在本企業(yè)扣除，也可以將其中的部分或全部按照分?jǐn)倕f(xié)議歸集至另一方扣除。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_6015fb309ffea.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會(huì)計(jì)學(xué)堂\",\"jobTitle\":[\"專注會(huì)計(jì)實(shí)操培訓(xùn)\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:c,state:{errRedirect:c,fromChannel:c,localStorage:{token:b,userInfo:{},fromChannel:c,kingdeeToken:c,wx:{hx:b,unionid:b},kingdeeInfo:{expire_num:x,uid:x,admin_id:b,dbid:b}}},serverRendered:m,routePath:"\u002Fwenda\u002Fquestion_41934.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:c}}}}("9","",null,"1","5",0,false,"廣告及業(yè)務(wù)宣傳費(fèi)核算范圍如何規(guī)定，相關(guān)的依據(jù)？","廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)納稅調(diào)整比列是如何計(jì)算的","9071341","\u002F\u002Fpic1.acc5.cn\u002F009\u002F07\u002F13\u002F41_avatar_middle.jpg?t=1651203206","6",true,"4",5,1612053311,1,"2021-01-31T08:35:11","2020年業(yè)務(wù)宣傳費(fèi)與廣告費(fèi)稅前扣除標(biāo)準(zhǔn)及依據(jù)：\r\n企業(yè)發(fā)生的符合條件的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，除國(guó)務(wù)院財(cái)政、稅務(wù)主管部門另有規(guī)定外，不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入15%的部分，準(zhǔn)予扣除；超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。","1、宣傳費(fèi)包括對(duì)外發(fā)放宣傳品、公關(guān)設(shè)計(jì)費(fèi)、與產(chǎn)品宣傳相關(guān)的食宿費(fèi)、材料費(fèi)、人工費(fèi)、服裝費(fèi)、場(chǎng)地租賃費(fèi)、業(yè)務(wù)宣傳資料、展會(huì)支出、印有企業(yè)標(biāo)志的禮品等等；\r\n2、廣告費(fèi)一般應(yīng)通過(guò)媒體傳播，例如利用圖書、報(bào)紙、雜志、廣播、電視、電影、燈、路牌、招貼、櫥窗、霓虹燈、燈箱等形式。","廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出扣除比例分為15%和30%兩種，具體的分類如下：\r\n1、《中華人民共和國(guó)企業(yè)所得稅法實(shí)施條例》第四十四條規(guī)定：企業(yè)發(fā)生的符合條件的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，除國(guó)務(wù)院財(cái)政、稅務(wù)主管部門另有規(guī)定外，不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入15%的部分，準(zhǔn)予扣除；超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。","扣除比例一 0% 煙草企業(yè)的煙草廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，一律不得在計(jì)算應(yīng)納稅所得額時(shí)扣除。 \r\n扣除比例二 15% 《企業(yè)所得稅法實(shí)施條例》第四十四條規(guī)定：發(fā)生的符合條件的廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)支出，除國(guó)務(wù)院財(cái)政、稅務(wù)主管部門另有規(guī)定外，不超過(guò)當(dāng)年銷售（營(yíng)業(yè)）收入15%的部分，準(zhǔn)予扣除；超過(guò)部分，準(zhǔn)予在以后納稅年度結(jié)轉(zhuǎn)扣除。","業(yè)務(wù)宣傳費(fèi)用主要是企業(yè)對(duì)外宣傳發(fā)生的費(fèi)用，包括廣告支出、發(fā)放印有本公司標(biāo)志的禮品和紀(jì)念品等，企業(yè)整體的宣傳費(fèi)，計(jì)入“管理費(fèi)用-廣告宣傳費(fèi)”科目。具體業(yè)務(wù)的宣傳費(fèi)，計(jì)入“銷售費(fèi)用-廣告宣傳費(fèi)”科目。","-"));</script><script src="/_nuxt/3bed812.js" defer></script><script src="/_nuxt/5dbbe6c.js" defer></script><script src="/_nuxt/6247b89.js" defer></script><script src="/_nuxt/7965688.js" defer></script><script src="/_nuxt/e81f463.js" defer></script>  <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://www.job5191.cn/" title="女肥臀大屁BBW|粗大新婚娇妻娇嫩|在线视频久久芭蕉|免费视频网站嗯啊轻点|女人床上的特点|色狠狠一区二区三区香蕉|久久免费视频">女肥臀大屁BBW|粗大新婚娇妻娇嫩|在线视频久久芭蕉|免费视频网站嗯啊轻点|女人床上的特点|色狠狠一区二区三区香蕉|久久免费视频</a> 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