Legal analysis: loans between enterprises need to be taxed. If there is no interest on loans between enterprises, there is generally no need to pay taxes. If the other party obtains interest income, it must pay taxes and provide the other party with legal bills. Free loans between companies or between individuals and companies have no interest income without obtaining money, goods or other economic benefits, so they do not involve enterprise income tax. Borrowing refers to the funds borrowed by enterprises or individuals from banks and other financial institutions and other units, including credit loans, mortgage loans and trust loans. Loans are also divided into long-term loans and short-term loans. Long-term loans refer to loans borrowed by enterprises from banks or other financial institutions with a term of more than one year (excluding one year). The long-term loans of China joint-stock enterprises are mainly long-term loans borrowed from financial institutions, such as loans obtained from professional banks and commercial banks; In addition, it also includes funds borrowed from finance companies, investment companies and other financial enterprises.
Legal basis: Article 36 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the price and expenses shall be charged or paid according to the business dealings between the enterprises, institutions and places engaged in production and business operations established by foreign enterprises in China and their affiliated enterprises; The tax authorities have the right to make reasonable adjustments if the amount of taxable income or income is reduced without collecting or paying the price or expenses according to the business dealings between independent enterprises.
Do corporate loans have to pay corporate income tax?
Corporate loans do not need to pay corporate income tax.
Enterprise income tax is the income tax levied on the production and operation income and other income of Chinese enterprises and other organizations with income. Corporate loans pay interest, which belongs to consumers, that is, the payer, and does not increase profits, so it does not involve corporate income tax.
Do I have to pay taxes on the loan?
The lender has to pay the stamp duty of three ten thousandths of the loan amount in the loan agreement. There is no need to pay other taxes. In addition to the above stamp duty, the lender is required to pay 5% business tax on interest income, urban maintenance and construction tax, education surcharge and enterprise income tax.
Deposit income should be incorporated into the taxable income of enterprises, and the general enterprise income tax rate is 25%, small and low-profit enterprises are 20%, and high-tech enterprises are 15%.
Materials to be submitted by an enterprise to apply for a loan from CCB:
1, enterprise business license;
2. Organization code certificate;
3. National tax certificate;
4. Account opening permit;
4. Loan card (get the application form from the People's Bank of China, and then apply for bank seal in the basic settlement account of the enterprise);
5. Audited annual financial statements for two consecutive years;
6. Latest unaudited monthly financial statements.
Second, matters needing attention:
1, and the asset-liability ratio does not exceed 60% (including the loan amount you applied for);
2. In the financial statements, the annual operating net cash flow should not be negative;
3. The profit cannot be negative, and the net profit rate should be above 10%.
4. The approval of the loan amount generally does not exceed 30% of your sales income in the previous year.
Extended data:
1, corporate income tax:
The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new income tax law of People's Republic of China (PRC) in 2008 stipulates that the general enterprise income tax rate is 25%.
2. VAT
A tax levied on the value-added realized in the process of production and operation. When you buy books from 500 yuan and CDs from 200 yuan, the price includes 87 yuan VAT (500/1.13% 200/1.17%, and the book VAT rate is13%.
In addition, the VAT rate of agricultural products is 13%, and the VAT rate of general taxpayers in service industry "VAT reform" is tentatively set at 6%, 1 1%, 17% (tangible movable property lease is 17%).
The tax rate of small-scale VAT taxpayers is 3%, and certification deduction is not allowed.
3. Consumption tax
Tax on 1 1 consumer goods. ChanelCoCo, 100ml ladies' perfume, market price 1480 yuan. Including 17% value-added tax 2 15 yuan, 30% consumption tax 380 yuan, urban maintenance and construction tax 4 1.6 yuan, totaling 636.6 yuan, nearly half of the commodity price. There are three kinds of taxes on each bottle of imported wine: tariff 14%, consumption tax 10% and value-added tax 17%.