债权性投资 meaning in English
debt investment
Examples
- Article 46 as regards an enterprise ' s interest expenditures for any credit investments and equity investments accepted from its affiliated parties , in excess of the prescribed criterion , the enterprise may not deduct them when calculating the taxable income amount
第四十六条企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出，不得在计算应纳税所得额时扣除。