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问:参加合作开采海洋石油资源的外国企业,如果支付给它的关联公司的利息不超出现行国际市场的利率,能否按中华人民共和国外国企业所得税法细则第十二条规定列支? 答:参加合作开采海洋石油资源的外国企业,从它的关联公司取得借款,如果能够提供借款付息的证明文件,经税务机关审核,属于生产周转和建设投资的
Q: Can foreign companies participating in the joint exploitation of offshore petroleum resources be paid according to Article 12 of the Foreign Enterprise Income Tax Law of the People’s Republic of China if the interest paid to its affiliates does not exceed the interest rate of the current international market? A: Foreign enterprises participating in the cooperative exploitation of offshore petroleum resources shall obtain loans from its affiliated companies. If they can provide proof of loan interest payment, they shall be examined and verified by the tax authorities and belong to the production and construction investment