{
  "title": "财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告",
  "category": "国家级/财税文件",
  "path": "国家级/财税文件/财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告.md",
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  "md": "md/国家级/财税文件/财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项的公告.md",
  "size_bytes": 1689,
  "doc_no": "财政部",
  "effective_date": "2025-12-22",
  "status": "",
  "level": "财税文件",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c102416/c5246328/content.html",
  "updated": "2026-08-29T18:52:28"
}