论文部分内容阅读
(接上期)企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出,不得在计算应纳税所得额时扣除。
(Continued) Interest expenses incurred when the proportion of debt-to-equity investments and equity investments accepted by the enterprise from its related parties exceed the prescribed standard shall not be deducted from the calculation of taxable income.