1 thought on “The company purchases a batch of small gifts as promotional products.”

  1. Borrow: sales fee -business promotion fee
    borrowing: tax and fees to payable (quota tax)
    loans: bank deposit

    The business publicity fee does not exceed the part of the 15%sales revenue of the year, and it is allowed to deduct it; over -part, it is allowed to be deducted by the annual taxation of the year in the future.

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