近年来,由于受全球经融危机的影响,部分企业,尤其是中小企业出现资金紧绌问题,为求生存,不得不高息向民间资本借贷,由此必然产生借款利息涉税问题。本文通过对案例分析,全面解读企业支付个人借款利息涉税法规政策,帮助企业财务人员从容应对税务检查及处理,防范财务风险。 In recent years, due to the financial crisis in the world, some enterprises, especially small and medium-sized enterprises, have a shortage of funds. In order to survive, they have to borrow at a high rate of interest from private capital, which will inevitably lead to the issue of interest tax on loans. This article through case analysis, a comprehensive interpretation of corporate tax interest rates paid personal loans policies and regulations to help corporate finance staff calmly deal with tax inspection and handling, to prevent financial risks.