课本上说,if the interest is only partly eligible for tax relief, then the employees is treated as receiving earnings because the actual rate of interest is below the official rate. (这句话该怎么理解,为什么利息部分减免可以当做是收益,和后面的实际利率低于官方利率有什么关系呢?)He is also treated as paying interest equal to those earnings. This deemed interest paid may qualify as a business expense or as deuctible interest in addition to any interest actually paid.(这句话也不太明白...)
求高手解答,谢谢!
求高手解答,谢谢!