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一、企业投资借款费用方面的差异(一)根据《国家税务总局关于执行〈企业会计制度〉需要明确的有关所得税问题的通知》(国税发[2003]45号)文件的新规定,纳税人对外投资而发生的借款费用,符合《企业所得税暂行条例》第六条和《企业所得税税前扣除办法》(国税发[2000]84号)第三十
I. Differences in Corporate Investment Borrowing Costs (I) According to the new provisions of the “Circular of the State Administration of Taxation on the Implementation of Accounting Standards for Business Enterprises” (Guo Shui Fa [2003] No.45), the taxpayers’ Borrowing costs incurred in connection with the investment are in line with Article 6 of the Provisional Regulations on Enterprise Income Tax and Article 30 of the “Pre-tax Deduction Measures for Enterprise Income Tax” (Guo Shui Fa [2000] No. 84)