以下为句子列表：
英文: Article 39 If, in the case of a loan between a taxpayer and an affiliated enterprise, the amount of interest paid or received exceeds or is less than the amount that would be agreeable between non-affiliated parties or exceeds or is less than the normal i
中文: 第三十九条纳税人与关联企业之间融通资金所支付或者收取的利息，超过或者低于没有关联关系的企业之间所能同意的数额，或者其利率超过或者低于同类业务正常利率的，主管税务机关可以参照正常利率予以调整。
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英文: Interest paid on loans used by enterprises for the purchase or construction of fixed assets or the transfer or development of intangible assets prior to the assets being put into use shall be included in the original value of the assets.
中文: 企业借款用于固定资产的购置、建造或者无形资产的受让、开发，在该项资产投入使用前发生的利息，应当计人固定资产的原价。
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英文: Tax Breaks: Interest paid to a credit card is money down the drain. Interest paid to a mortgage can be used as a tax write-off.
中文: 减税：支付给信用卡的利息是血本无归的，而支付给贷款的利息可以用于税务注销.
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英文: The real rate of interest paid on bank deposits is negative and lending rates are far too low for such a fast-growing economy.
中文: 为银行存款支付的实际利息率是负数，而贷款利率对于这样快速增长的经济来说太低了。
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英文: Worry, the interest paid by those who borrow trouble. Every man is the architect of his own fortune.
中文: 焦虑，是那些招惹麻烦的人应该付的利息。每个人都是他自己运气的建筑师。
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