State Administration of Taxation Circular of the State Administration of Taxation on the Pre-tax Deduction Standard for the Relevant Expenses of the Headquarters of Guo Shui Fa [2005] No. 136 The bureaus of state taxation and the bureaus of local taxation of all provinces, autonomous regions, municipalities directly under For the purpose of helping corporations to implement a unified brand strategy and promoting corporations to strengthen their management, I. Deduction standard for the advertising expenses paid by the headquarters in a centralized way. The advertising expenses paid by the headquarters in a centralized way shall be deducted according to the actual amount and within The method of calculating the deduction limit of the advertising expenses paid by a headquarters in a centralized way shall be as II. Deduction standard for the publicity costs and public welfare remedial donations paid by a headquarters in a centralized way. The publicity costs and the public welfare remedial donations paid by a headquarters in a centralized way may, with reference to the III. Scope of Application The abovementioned deduction standard shall only apply to the enterprises approved by the State Administration of Taxation to adopt The Circular shall go into effect as of January 1, 2005. State Administration of Taxation September 5, 2005 |
State Administration of Taxation
2005-09-05