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；

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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。

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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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Boeing reported a 13% increase in first-quarter earnings Wednesday, as a smaller tax bill helped the company offset softer revenues driven by a decrease in its commercial airplane business.

FORBES: Boeing Reports Soft Revenue, Manages Profit Beat