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对于地处偏僻乡村的企业而言,由于对外运送物资的道路较差,给企业的生产经营带来不便,于是部分企业就会与当地有关部门协商并约定,企业以赞助的形式帮助当地有关部门修建道路,道路完工后共同使用。这种由企业赞助修建道路的行为虽然达到了“共同出资、共同使用、互利双赢”的目的,但是企业以赞助形式支付修建道路的资金,对企业将来申报缴纳企业所得税却会产生不良的影响。根据《企业所得税法》第十条第六款的规定,企业赞助支出的费用不能在企业所得税税前扣除,无法减轻企业的税收负担。
For enterprises located in remote villages, due to the poor delivery of materials to the outside world, causing inconvenience to the production and operation of enterprises, some enterprises will negotiate and agree with the relevant local authorities. The enterprises will help the relevant departments in the form of sponsorship Construction of roads, road after completion of common use. This kind of sponsorship of road construction by the enterprise has achieved the purpose of “co-financing, mutual use and mutual benefit”. However, the enterprise pays for the construction of roads by means of sponsorship and will not declare and pay enterprise income tax in the future influences. According to the “Enterprise Income Tax Law,” Article X, paragraph 6 of the provisions of corporate sponsorship expenses can not be deducted before the corporate income tax, corporate tax burden can not be reduced.