| 1. | Are bank charges treated as interest expenses
银行费用会否作为利息开支看待？ |
| 2. | Excludes interest expense of finance businesses
不含商业与消费金融公司的利息费用。 |
| 3. | Net interest expenses before capitalization
未拨作资本性支出前之净利息 |
| 4. | Profits tax - deductibility of interest expense
利得税利息支出的扣除 |
| 5. | Profits tax - deductibility of interest expense
利得税利息支出的扣除 |
| 6. | Interest expense tax payment ustment amount
利息支出纳税调整额 |
| 7. | Downward sloped interest expense line
趋降的利息费用曲线 |
| 8. | A strengthen the anti - avoidance provisions on deduction of interest expenses
I加强有关扣除利息支出的防止避税条文 |
| 9. | Excess interest expense
超额利息支出 |
| 10. | Interest expense incurred as a result of borrowing from financial institutions or other persons
凡向金融机构或他人借款等所发生之利息费用皆属之。 |
