金 海 贸 易 公 司 GOLDEN SEA TRADING CORPORATION
TEL: FAX: 86-25-64331255 86-25-64331256 ======================================================================= ADD.: 8TH FLOOR, JIN DU BUILDING , 277 WU XING ROAD, NANJING, CHINA
======================================================================= TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90
Dear Sirs,
Thank you for your letter inquiring for our Forever Brand Bicycles. Based on your requirement, we are glad to inform you that we can supply YE803 26' and TE600 24' bicycles with the favorable quotation as bellow:
FOREVER BRAND BICYCLE:
YE803 26' USD69.17 per set CIFC5 Copenhagen 600 SETS
TE600 24' USD74.49 per set CIFC5 Copenhagen 600 SETS
Available colors: blue; green; red; purple; white.
Packing:
Shipment:
Payment: To be packed in cartons of one set each, 120 cartons to a 40' container. Shipment is effected during May on the condition that the relevant L/C arrives by the end of April. Payment shall be made by an Irrevocable Sight Letter
of Credit for full contract value through a bank acceptable to the Seller.
The above quotation is valid within 10 days.
You will find that the prices quoted are very reasonable and in case you need more information, we shall be only too glad to answer you at any time. We are looking forward to receiving an order from you.
GOLDEN SEA TRADING CORP.
MANAGER
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第二篇：关于企业投资者投资未到位而发生的利息支出企业所得税前扣除问题的批复-国税函[20xx]312
发文标题：关于企业投资者投资未到位而发生的利息支出企业所得税前扣除问题的批复
发文文号：国税函[20xx]312号
发文部门：国家税务总局
发文时间：20xx-6-4
实施时间：20xx-6-4
失效时间：
法规类型：企业所得税
所属行业：所有行业
所属区域：全国
发文内容：大连市国家税务局：
你局《关于企业贷款中相当于投资者投资未到位部分的利息支出能否税前列支的请示》(大国税发〔20xx〕68号)收悉。经研究，批复如下：
关于企业由于投资者投资未到位而发生的利息支出扣除问题，根据《中华人民共和国企业所得税法实施条例》第二十七条规定，凡企业投资者在规定期限内未缴足其应缴资本额的，该企业对外借款所发生的利息，相当于投资者实缴资本额与在规定期限内应缴资本额的差额应计付的利息，其不属于企业合理的支出，应由企业投资者负担，不得在计算企业应纳税所得额时扣除。
具体计算不得扣除的利息，应以企业一个年度内每一账面实收资本与借款余额保持不变的期间作为一个计算期，每一计算期内不得扣除的借款利息按该期间借款利息发生额乘以该期间企业未缴足的注册资本占借款总额的比例计算，公式为：
企业每一计算期不得扣除的借款利息＝该期间借款利息额×该期间未缴足注册资本额÷该期间借款额
企业一个年度内不得扣除的借款利息总额为该年度内每一计算期不得扣除的借款利息额之和。
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