考虑到不同类型的企业的特殊性,为使广告费和业务宣传费的扣除规定具有较大的灵活性,又确保《企业所得税法实施条例》(以下简称《实施条例》)的稳定性,财政部、国家税务总局于2009年7月31日正式发布《关于部分行业广告费和业务宣传费税前扣除政策的通知》(财税[2009]72号),对部分行业广告费和业 In view of the particularity of different types of enterprises, in order to make the provisions of deductions for advertising fees and business promotion expenses more flexible and ensure the stability of the Implementation Regulation of the EIT Law (hereinafter referred to as the “Implementation Regulations”), the financial Ministry of Finance, State Administration of Taxation on July 31, 2009 officially released the “part of the industry on advertising costs and business promotion tax pre-tax deduction policy notice” (Caishui [2009] No. 72), part of the industry advertising costs and industry