Article 21 reasonable interest payments incurred on loans in connection with production and business operations shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof , which shall be provided by the enterprises in respect of the loans and interest payments 第二十一條企業(yè)發(fā)生與生產(chǎn)、經(jīng)營有關(guān)的合理的借款利息,應(yīng)當(dāng)提供借款付息的證明文件,經(jīng)當(dāng)?shù)囟悇?wù)機關(guān)審核同意后,準予列支。
Article 20 reasonable administrative expenses paid by a foreign enterprise with an establishment or site in china to the head office in connection with production or business operations of the establishment or site shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof issued by the head office in respect of the scope of the administrative expenses , total amounts , the basis and methods of allocation , which shall be provided together with an accompanying verification report of a certified public accountant 第二十條外國企業(yè)在中國境內(nèi)設(shè)立的機構(gòu)、場所,向其總機構(gòu)支付的同本機構(gòu)、場所生產(chǎn)、經(jīng)營有關(guān)的合理的管理費,應(yīng)當(dāng)提供總機構(gòu)出具的管理費匯集范圍、總額、分攤依據(jù)和方法的證明文件,并附有注冊會計師的查證報告,經(jīng)當(dāng)?shù)囟悇?wù)機關(guān)審核同意后,準予列支。