The proceeds from issuance of company bonds shall be used for the purpose approved by the approval authority , and may not be used to cover losses and non - operating expenditures 發(fā)行公司債券籌集的資金,必須用于審批機關批準的用途,不得用于彌補虧損和非生產(chǎn)性支出。
Article 17 . for the purposes of item ( 2 ) of the first paragraph of article 6 of the tax law , the terms " costs " and " expenses " shall mean all direct expenditures , indirect expenses allocated as costs , as well as marketing expenses , administrative expenses and financial expenses incurred by taxpayers while engaging in production and business , and the term " losses " shall mean all non - operating expenditures incurred by taxpayers in the course of production and business 第十七條稅法第六條第一款第二項所說的成本、費用,是指納稅人從事生產(chǎn)、經(jīng)營所發(fā)生的各項直接支出和分配計入成本的間接費用以及銷售費用、管理費用、財務費用;所說的損失,是指納稅義務人在生產(chǎn)、經(jīng)營過程中發(fā)生的各項營業(yè)外支出。