煙(yan)(yan)草(cao)企業(ye)的煙(yan)(yan)草(cao)廣告費和業(ye)務宣傳費扣除率為0

　　6.第(di)6行“本年廣告(gao)費和業務宣(xuan)傳費扣除限額”：金額等于本表第(di)4×5行。

　　7.第(di)(di)7行(xing)(xing)(xing)“本(ben)年廣告費和業務宣(xuan)傳費支出納稅調整額”：當第(di)(di)3行(xing)(xing)(xing)≤第(di)(di)6行(xing)(xing)(xing),本(ben)行(xing)(xing)(xing)＝本(ben)表(biao)第(di)(di)2行(xing)(xing)(xing)；當第(di)(di)3行(xing)(xing)(xing)＞第(di)(di)6行(xing)(xing)(xing),本(ben)行(xing)(xing)(xing)＝本(ben)表(biao)第(di)(di)1－6行(xing)(xing)(xing)。

　　8.第(di)(di)8行(xing)(xing)“本年(nian)結轉以后年(nian)度扣除(chu)額”：當第(di)(di)3行(xing)(xing)＞第(di)(di)6行(xing)(xing),本行(xing)(xing)=本表(biao)第(di)(di)3-6行(xing)(xing)；當第(di)(di)3行(xing)(xing)≤第(di)(di)6行(xing)(xing),本行(xing)(xing)填0。

　　9.第9行“加：以前年(nian)度累計(ji)結(jie)轉(zhuan)(zhuan)扣(kou)(kou)除(chu)額”：填報以前年(nian)度允許(xu)稅前扣(kou)(kou)除(chu)但超(chao)過扣(kou)(kou)除(chu)限額未扣(kou)(kou)除(chu)、結(jie)轉(zhuan)(zhuan)扣(kou)(kou)除(chu)的廣告費(fei)和業務宣傳費(fei)的金(jin)額。

　　10.第(di)10行(xing)“減：本年(nian)(nian)扣(kou)(kou)(kou)除的以前(qian)(qian)年(nian)(nian)度結轉(zhuan)額(e)(e)”：當(dang)第(di)3行(xing)≥第(di)6行(xing), 本行(xing)填0；當(dang)第(di)3行(xing)＜第(di)6行(xing),第(di)3－6行(xing)差(cha)額(e)(e)如果小于(yu)或者等于(yu)第(di)9行(xing)“以前(qian)(qian)年(nian)(nian)度累(lei)計結轉(zhuan)扣(kou)(kou)(kou)除額(e)(e)”，直接(jie)將(jiang)差(cha)額(e)(e)填入本行(xing)；其差(cha)額(e)(e)如果大于(yu)第(di)9行(xing)“以前(qian)(qian)年(nian)(nian)度累(lei)計結轉(zhuan)扣(kou)(kou)(kou)除額(e)(e)”，本行(xing)＝第(di)9行(xing)。

　　11.第11行(xing)(xing)“累計(ji)結轉(zhuan)以后(hou)年度扣除額”：本行(xing)(xing)＝本表第8＋9－10行(xing)(xing)。

　　四、表間(jian)關(guan)系

　　第(di)7行＝附表三第(di)27行第(di)3列。

　　第10行＝附表三第27行第4列。

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