A、Because companies needn’t to pay any tax. B、Because companies can claim expenditures on sponsorship against the amount of tax

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问题  
If you’re careful enough, you’ll find that it is common nowadays for companies and industries to sponsor big sports events. For example, many companies sponsored the 8th National Games held in Shanghai in 1997. Then, what exactly do companies and industries get out of sponsoring big sports events, such as international games? And why need they do so? Today’s lecture is going to explain this issue to you.
    There is an obvious answer and a not so obvious one.(23)The obvious answer is that they get known worldwide, particularly if they are the principal sponsor of an event. This is especially important when you consider the number of countries around the world that might show the event on TV. The not so obvious answer is that sponsorship can help firms to save money.
    Then how can they save money in this way?(24)Companies can claim expenditures on sponsorship or "support to sport and the arts" against the amount of tax that they owe. So, if they are going to have to pay tax anyway, why not spend the money on promoting their name or product?
    However, sponsorship is surely a very expensive business. So, how does one decide which events or activities to support? Companies spend a lot of time making sure that they have a perfect match between the products to be represented and the activity that needs sponsorship. Basically, companies have to make sure that the image is right and that the product gets maximum coverage through the event. I mean, you wouldn’t expect a company whose product has a young international image to sponsor a sport that has a following among older people. There are all sorts of reasons behind sponsorship. That’s what the game’s about for those who arc trying to sell it.
    There are some important points to consider before agreeing to sponsor an event, first and foremost, I suppose, is the popularity of the event in go-between, I mean. Events like the World Cup and the Olympics have businesses queuing up to offer sponsorship. There are the big media events: hours and hours of TV and satellite coverage guaranteed all over the world, as well as press coverage and the possibility of photographs that in some way advertise your product. Most events aren’t quite like that though. I suppose you’ve got the national games every four years in China. But most events appeal to only a limited proportion of the potential audience-tennis, for example. Most of the audience there is young, so products for the young arc the ones that you would associate with the event recently. Then how do you match up the product with the event?(25)The most important thing with the smaller event is to identify the audience it’s going to appeal to in this instance, tennis and young people. That should attract drinks manufactures, sports fashion designers, cosmetics producers, and so on. Then you look at the potential coverage in the media. It’s the sort of event that might attract Coca-Cola or Pepsi maybe even McDonalds.
Now listen to the following recording and answer questions 23 to 25.
23. What is an obvious answer that many companies want to sponsor big sports events?
24. Why companies can save money if they sponsor big sports events?
25. Which of the following match is NOT true according to the lecture?

选项 A、Because companies needn’t to pay any tax.
B、Because companies can claim expenditures on sponsorship against the amount of tax they owe.
C、Because sponsorship isn’t an expensive business.
D、Because companies will save money spent on other advertisements.

答案B

解析 细节题。在该讲座中,提到公司可以因为赞助而省钱,原因在于公司可以要求将他们欠下的税费总额与赞助费用抵消,这样他们可以将花费在付税上的钱用于提高他们的名声和产品。本题答案是讲座中的原句。A项断章取义,与赞助费用抵消意味着,公司超过赞助费用的税费还是要缴纳的。C项相关内容,原文提到赞助耗资巨大,所以C项错误。D项内容原文未提及。因此本题正确答案是B。
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