The expense paid to equity underwriters is fairly high in US, it's partly due to the high marketing cost in US.

在美国付给股票包销者的费用是比较高的，部分原因是美国的高营销成本。

So not all the advertising expense paid by the enterprise should not be included in its profit and loss as business expense.

因此，企业支付的广告费，不应全部作为营业费用计入当期损益，而应将其中的一部分计入企业的无形资产。

The taxable income is computed as gross income less expense paid to performance place, performance company, and the agent. The ax rate is 3%.

都是就演出收入减去支付给场地和演出公司以及代理人后的余额征3%。