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2000年5月16日,国家税务总局颁发国税发[2000]84号文件《企业所得税税前扣除办法》,明令企业的广告费用支出不得超过企业年销售收入的2%,但超过部分可以无限期地向以后的纳税年度结算。一石激起千层浪。短时间内,这条有关广告限额2%的规定在各广告大户、广告代理商、媒介购买公司以及全国各主要媒体中激起了强烈反响。特别是在广告业界,它迅速成为广
On May 16, 2000, the State Administration of Taxation issued the “Guarantee of Taxation on Corporate Income Tax before the Document [2000] No. 84] of the State Administration of Taxation, stating that the expenditure on advertising expenses of a company must not exceed 2% of the company’s annual sales revenue, but the excess can be indefinite. Land settlement in the following tax year. A stone provokes a thousand waves. In a short period of time, this rule concerning 2% of the advertising quota has evoked strong repercussions among major advertisers, advertising agencies, media buying companies, and major media across the country. Especially in the advertising industry, it quickly became widely