The proceeds from issuance of company bonds shall be used for the purpose approved by the approval authority , and may not be used to cover losses and non - operating expenditures 发行公司债券筹集的资金,必须用于审批机关批准的用途,不得用于弥补亏损和非生产性支出。
Article 17 . for the purposes of item ( 2 ) of the first paragraph of article 6 of the tax law , the terms " costs " and " expenses " shall mean all direct expenditures , indirect expenses allocated as costs , as well as marketing expenses , administrative expenses and financial expenses incurred by taxpayers while engaging in production and business , and the term " losses " shall mean all non - operating expenditures incurred by taxpayers in the course of production and business 第十七条税法第六条第一款第二项所说的成本、费用,是指纳税人从事生产、经营所发生的各项直接支出和分配计入成本的间接费用以及销售费用、管理费用、财务费用;所说的损失,是指纳税义务人在生产、经营过程中发生的各项营业外支出。