漫解税收丨提醒！企业的这两类支出不能税前扣除

Group 1 - The article discusses the implications of sponsorship fees, clarifying that a sponsorship fee of 100,000 is considered purely sponsorship without direct commercial advertising purposes, and thus cannot be deducted as a reasonable expense for income tax purposes [2] - It highlights that if the expenditure is classified as advertising or a charitable donation, it may qualify for standard deductions [2] - The article also addresses the treatment of equipment purchases funded by fiscal funds, indicating that such funds are classified as "non-taxable income," meaning the associated costs cannot be deducted from taxable income [2] Group 2 - The depreciation of equipment purchased with non-taxable income cannot be deducted from taxable income, reinforcing the concept that non-taxable income does not allow for tax deductions on related expenses [2]