利息支付债务在缴纳所得税前扣除，而分红对股本是没有意义的。
Interest payments on debt are tax deductible, while dividend payments on equity are not.
国家税务总局发布关于企业财产损失所得税前扣除中有关涉税鉴证业务问题的通知。
State administration of taxation promulgated the notice on certification business concerning tax about pre-income tax deduction of enterprises.
对企业当年提取并实际使用的职工教育经费，在不超过计税工资总额2.5%以内的部分，可在企业所得税前扣除。
About enterprise withdrew and the actual use educational expenditure of stuff that year, it can deduct before the enterprise income tax which didn't surpass the total tax wage's 2.5%.
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