May I ask everyone, is the promotional cost of five thousandths of sales revenue? Is it expensive? Can it be deducted before tax?
May I ask everyone, is the promotional cost of five thousandths of sales revenue? Is it expensive? Can it be deducted before tax?
The propaganda expenses should be included in the sales expense account. The accounting score is:
borrowing: sales fee loan: bank deposit/inventory cash
sales expenses refer to the company’s sales products, self -made semi -finished products and provided provided Various expenses incurred during labor and other processes.
The sales fee includes packaging fees, transportation fees, advertising fees, loading and unloading fees, insurance fees, exhibition fees, lease fees (excluding financial lease fees), sales service fees, sales departments, sales departments Wage wages, employee benefits, travel expenses, depreciation expenses, repair costs, material consumption, low -value consumable amortization, and other funds. Travel expenses related to sales should be included in the sales expenses.
The sales expense account:
1. Account nature: expense account.
2. Accounts: Calculating the various expenses incurred during the process of selling goods and materials, providing labor services, etc.
3. Account structure: Increased debit notes, the costs incurred by the registered enterprise; decreased by the loan party, and the amount of the “profit of the year” account at the end of the registration period; there is no balance after the end of the period.
4. Details account: Multi -column -type detailed accounts are set according to the cost item.
Enterprise income tax deduction method (National Taxation [2000] No. 84):
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Chapter 6 Advertising fee and business entertainment fee
Article 42 of the taxpayer The business propaganda fee (including the advertising expenditure of the media without the media) of each tax year can be deducted according to the range of 5 ‰ of the sales income of 5 ‰.
The cost of propaganda is the cost of selling for sales, so it should be included in the sales cost
This can be deducted according to the range of 5 ‰ of the sales income of 5 ‰.
Business publicity fees are deducted according to 0.5%of operating income.