广告费用是企业为销售商品或提供劳务而进行的宣传费用,是企业经常发生的一项费用。因此,财务会计制度规定,企业发生的广告费用可以全额进成本,在“营业费用”科目中核算。而税收制度规定则不同。由于广告费税前扣除的情况比较复杂,为便于准 Advertising costs is the cost of advertising for the sale of goods or rendering of services, which is a recurring expense for an enterprise. Therefore, the financial accounting system provides that the advertising costs incurred by enterprises can be fully into the cost, accounting in the “operating expenses” subjects. The tax system is different. Due to the pre-tax deduction of advertising costs more complicated, in order to facilitate accurate