Can the advertising fee be deducted in the next few years?

Legal analysis: Yes. According to the provisions of the tax law, the taxpayer's expenditure on advertising fees and business promotion fees in each tax year does not exceed 15% of sales (business) income, which can be deducted according to the facts; The excess can be carried forward indefinitely to future tax years.

Legal basis: Regulations of People's Republic of China (PRC) Municipality on the Administration of Outdoor Advertising Registration.

Article 1 These Provisions are formulated in accordance with the Advertising Law of People's Republic of China (PRC), the Administrative Licensing Law of People's Republic of China (PRC) and the Regulations on Advertising Management in order to standardize the registration management of outdoor advertisements and promote the healthy development of outdoor advertisements.

Article 2 The term "outdoor advertising" as mentioned in these Provisions refers to advertisements published by using outdoor places, spaces and facilities. The term "outdoor advertising publishing units" as mentioned in these Provisions includes units that publish outdoor advertisements for others, as well as units and individuals that publish outdoor advertisements for self-promotion.

Article 3 An outdoor advertising publishing unit shall apply to the administrative department for industry and commerce for registration in accordance with these Provisions, and accept the supervision and administration of the administrative department for industry and commerce. Where the laws, regulations and rules require the approval of the relevant departments before registration, the relevant approval procedures shall be performed first.