大陸企業借款利息支出稅前扣除相關規定

財稅聽凱博

企業在發展過程中,對於資金的需求會越來越大,除了向投資人籌措資金外,還可能透過融資來獲取資金,並支付利息費用。但並非所有的利息費用都可以稅前扣除,還需考慮哪些限制呢?

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