2. Living expenses incurred by investors and their families are not allowed to be deducted before tax.

3. Reasonable wages and family expenses, necessary costs and expenses paid to its investors, such as friends' accommodation, friends' meals, transportation and other related expenses, can be deducted before tax. If an investor borrows money from the invested enterprise and fails to return it at the end of the year, it shall be regarded as an outstanding loan.

4. If the investor borrows money from the invested enterprise and fails to return it at the end of the year, he shall declare and pay personal income tax according to the interest of the unpaid loan.