"Forbes" The standard for deductible item for withholding tax agents

On 05 September 2005, the State Administrative of Taxation has announced this notice.

The notice stipulated that the actually paid advertising fee could be deducted from allowance, if the amount exceeds the allowance limit, it could be brought forward to next accounting year for deduction.

The brought forward amount should be calculated as: Based on the sales income of the withholding tax agents to calculate the deductible advertising fee. Minus the deducted amount as according to the standard from the whole deductible amount, the balancing amount is regarded as the brought forward portion.

Simultaneously, the withholding tax agent is allowed to deduct the publication fee and donation as according to the calculation method of advertising fee. However, the balancing portion is not allowed to be brought forward to next accounting year.

This standard executed starting from 01 January 2005.

關於合併匯總納稅企業總機構費用稅前扣除標準

2005年9月5日，國家稅務總局發佈了關於合併匯總納稅企業總機構稅前費用的扣除標準。

該標準規定，實際支付的廣告費可以在其扣除限額內據實扣除，超過限額部分可以按規定無限期向以後年度結轉。

具體的扣除的額度的計算方法?：以經批准合併的納稅成員企業匯總的銷售收入按照一定的標準計算出廣告費扣除限額，然後減去每個成員企業已經按照規定標準實際扣除的廣告費，餘額即?總公司的廣告費扣除額度。

同時該標準規定，針對總機構發生的宣傳費及公益性捐贈，總公司可以比照廣告費的計算方法來計算額扣除額度。但是超過扣除限額的部分不能向以後年度結轉扣除。

該標準自2005年1月1日開始執行。