对企业捐赠、赞助行为的财税处理,现有财税法规规定存在着矛盾,致使财税工作者在实际工作中,对其处理难以兼顾财、税法规的规定。研究兼顾财税法规对企业捐赠、赞助行为的具体财税处理方法很有必要。 There are contradictions in the fiscal and taxation of corporate donations and sponsorships as well as the existing laws and regulations in finance and tax, which make it difficult for fiscal and taxation workers to take care of the financial and tax laws and regulations in their practical work. It is necessary to study the specific fiscal and taxation methods that give consideration to the fiscal and taxation laws and regulations on corporate donation and sponsorship.