Legal analysis: If the gift box of rice dumplings to customers is printed on the company's logo and other promotional information, rice dumplings expenditure should be credited to the "cost of goods sold - business promotion costs.

Legal basis: "The Chinese People's **** and the implementation of the State Enterprise Income Tax Law Regulations" Article 44: enterprises incurred eligible advertising and business promotion expenses, in addition to the State Council, the competent authorities in charge of financial and tax affairs, not more than 15% of sales (operating) income, are allowed to deduct the portion of more than the portion of the tax year to be carried forward for deduction in the next tax year.