企业在激烈的市场竞争中,为了扩大销售范围、促进销售的力度,会采取各种促销手段,在实际工作中会形成商业折扣、销售返利、回扣、劳务费、手续费或佣金、提成、业务奖励等各种促销行为。虽然这些形形色色的“促销费用”伴随着企业的营销过程而产生,但是由于其支付时面临着不同的情况和不同的对象,各项促销费用的内涵也是截然不同的。一、各项促销费用的企业所得税税前扣除在税法处理中,从保护国家税 Enterprises in the fierce market competition, in order to expand the scope of sales and promote sales efforts, will take a variety of promotional tools, in the actual work will form commercial discounts, sales rebates, rebates, labor costs, fees or commissions, commission, business incentives And other promotional activities. Although these various kinds of “promotional expenses” come with the marketing process of the enterprises, the connotation of various promotional expenses is quite different because of the different situations and different objects they pay. First, the deduction of corporate income tax deductions for various promotional expenses In the tax law, from the protection of state tax