正常利率 meaning in English
natural rate of interest
normal rate of interest
Examples
- Article 39 if , in the case of a loan between a taxpayer and an affiliated enterprise , the amount of interest paid or received exceeds or is less than the amount that would be agreeable between non - affiliated parties or exceeds or is less than the normal interest rates of similar loan services , the responsible taxation authority may make adjustments based on normal interest rates
第三十九条纳税人与关联企业之间融通资金所支付或者收取的利息，超过或者低于没有关联关系的企业之间所能同意的数额，或者其利率超过或者低于同类业务正常利率的，主管税务机关可以参照正常利率予以调整。 - Article 55 where interest paid or received in respect of accommodating financing between an enterprise and an associated enterprise exceeds or is lower than the amount that would be agreed upon by unassociated and unrelated parties , or where the rate of interest exceeds or is lower than the normal rate of interest in respect of similar business , adjustments may be made thereto by the local tax authorities with reference to normal rates of interest
第五十五条企业与关联企业之间融通资金所支付或者收取的利息，超过或者低于没有关联关系所能同意数额，或者其利率超过或者低于同类业务的正常利率的，当地税务机关可以参照正常利率进行调整。