冠名费可以税前抵扣吗 -法律知识-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	冠名费可以税前抵扣吗 -法律知识
释义	法律分析：赞助费是无法在所得税前扣除的。法律依据：《企业所得税法》第十条在计算应纳税所得额时，下列支出不得扣除（一）向投资者支付的股息、红利等权益性投资收益款项；（二）企业所得税税款；（三）税收滞纳金；（四）罚金、罚款和被没收财物的损失；（五）本法第九条规定以外的捐赠支出；（六）赞助支出；（七）未经核定的准备金支出；（八）与取得收入无关的其他支出。
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