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I fully understand that the donation is NOT tax deductible.
本人完全明白,本次捐赠不能用于抵税。
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。
But, in practice, interest payments are generally tax-deductible; dividends are not.
但在实践中,支付的利息通常是可减税的;红利则不行。
It's tax deductible, whereas dividends are not.
这是免税的,股利还要征税
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