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问题	广告性赞助支出可以在企业所得税前扣除吗
释义	法律分析：赞助支出不可以在企业所得税前扣除。法律依据：《中华人民共和国企业所得税法实施条例》第四十四条企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务主管部门另有规定外，不超过当年销售（营业）收入15%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。
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