Regulations Governing Assessment of Interest Expenditure on the Debts Owed by a Profit-seeking Enterprise to a Related Party in Accordance with the Condition that the Related Payments Shall Not be Considered as Expenses or Losses
Note:
In case of any discrepancy between the English version and the Chinese text of these Regulations, the Chinese text shall govern.
Promulgated by Decree No. 10004904070 issued by the Ministry of Finance on June 22, 2011.