The result shows that, a business tax affects the optimal loan of commercial banks, and distorts banks' behavior, however, enterprise income tax has not such effects.
研究结果表明，营业税的开征会影响商业银行最优贷款发放量，对银行信贷行为具有扭曲作用；
At usual times, the entertainment fee includes commercial and individual expense, and the individual expense shall not be construed as business operational expense and is not tax deductible.
但商业招待和个人消费之间通常是难以划分的，国际上的处理办法一般是在二者之间人为规定一个划分比例。
I. Consolidated industrial and commercial tax is levied at a 5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure.
外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5%。
I. Consolidated industrial and commercial tax is levied at a 5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure.
外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5%。
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