各省、自治区、直辖市和计划单列市国家税务局、地方税务局:根据《国家税务总局关于做好已取消和下放管理的企业所得税审批项目后续管理工作的通知》(国税发[2004]82号)关于“特殊行业确需提高广告费扣除比例的,由国家税务总局根据实际情况另行规定”的规定以及各地反映,现对制药企业广告费税前扣除标准问题通知如下:自2005年度起,制药企业每一纳税年度可在销售(营业)收入25%的比例内据实扣除广告费支出,超 State Administration of Taxation and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: In accordance with the Circular of the State Administration of Taxation on the Follow-up Administration of the Enterprise Income Tax Examination and Approval Project for Canceling and Deleting Management (Guo Shui Fa [2004] No. 82) As for the “special industries need to increase the proportion of advertising deductions, the State Administration of Taxation according to the actual situation of the provisions of” and reflected around the country, the pharmaceutical companies are advertising tax deductions before tax notice as follows: Since 2005, Pharmaceutical companies in each tax year can be in the sales (business) income 25% of the proportion of advertising expenses actually deducted, super