The tax-related treatment of loans between affiliated enterprises is as follows: 1. The amount borrowed by an enterprise from shareholders or other relevant natural persons shall not exceed twice its investment in the enterprise. 2, should sign a loan contract, and obtain the interest bills withheld by the tax bureau. 3. Related loans need to be reflected in the financing fund table in the annual related party transaction report when filing annual enterprise income tax returns. 4. When an enterprise borrows money from affiliated enterprises or corporate investors or shareholders, it must pay interest according to the market value.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" Article 75 The tax-related incomes from fines and confiscations of tax authorities and judicial organs shall be turned over to the state treasury according to the tax warehousing budget levels.