Ministry of Finance and the State Administration of Taxation: Advertising expenses and business promotion expenses incurred by cosmetics manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing enterprises shall be deducted for up to 30% of the current year's sales revenue; the excess portion is allowed to be carried forward and deducted in subsequent tax years.

Ministry of Finance and the State Administration of Taxation: Advertising expenses and business promotion expenses incurred by cosmetics manufacturing or sales, pharmaceutical manufacturing, and beverage manufacturing enterprises shall be deducted for up to 30% of the current year's sales revenue; the excess portion is allowed to be carried forward and deducted in subsequent tax years.