论文部分内容阅读
新常态经济推动大众创业,创业过程中注册公司,关联公司相互借款,利息如何扣除?为规范企业利息支出税前扣除,加强企业所得税管理,防范企业利用关联关系达到弱化资本的目的,对于关联债资比及关联方借款利息税前扣除的计算,现行税收法律、法规或相关文件只作了原则性规定,对实务中如何具体操作有必要进行详细解读。
New normal economy to promote public entrepreneurship, entrepreneurial process of registered companies, related companies borrowing each other, how to deduct interest? In order to regulate corporate interest expenses deduction before tax, strengthen corporate income tax management, prevent enterprises to use the relationship to achieve the purpose of weakening the capital for the associated bonds The calculation of the pre-tax deduction of the loan-interest and related-party loan interest, the current tax laws, regulations or related documents have only been stipulated in principle and a detailed explanation of how to carry out the specific operation in practice is necessary.