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一个成功的 广告并不只是简 单的广而告之。 它既要考虑广告 的主题、形象策 划,也应从工商管 理、税收政策法规 等方面去把握。本文通过一个具体的事例来分析广告投入中的企业所得税的筹划问题。 笔者曾参加三峡地区一家颇有名气的酒业公司的产品主题和表现形式的策划研讨会。该公司是一家以白酒酿造为主,以纸品包装、饲料加工为辅的综合型企业。该公司企业管理有方,产品广告到位,销售收入由1997年的2亿元跃升至1999年的5亿元。
A successful advertisement is more than a simple advertisement. It should not only consider the theme of advertising, image planning, but also from the business administration, tax policies and regulations to grasp. This article analyzes the planning of corporate income tax in advertising investment through a concrete example. I have participated in the planning of the product themes and manifestations of a well-known liquor company in the Three Gorges area. The company is a brewing based mainly in the paper packaging, feed processing, supplemented by a comprehensive enterprise. With well-managed corporate management and product advertising, sales revenue jumped from 200 million yuan in 1997 to 500 million yuan in 1999.