First, do enterprises need to write the purpose of borrowing from individuals?
(1) According to the relevant provisions of China's Civil Code, the contents of the loan contract include the loan type, currency, purpose, amount, interest rate, term and repayment method. In other words, the purpose of the loan is one of the basic terms of the loan contract, but it is not a necessary term. If the borrower fails to use the loan according to the agreed purpose, the lender may stop issuing the loan, recover the loan in advance or terminate the contract.
(2) Loan term:
The loan term is _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ to _ _ _ _ _ _ _ 20. After the loan expires, if both parties have no objection, this loan contract will be automatically extended for another year.
(3) Loan interest rate and collection method:
1. The loan interest is annual interest, which is calculated from the date when Party A receives the loan.
2. One-time repayment of principal and interest at maturity.
(4) loan purpose:
The loan is limited to Party A's production and operation projects, and must be earmarked for special purposes. Without the consent of Party B, Party A shall not use it for other purposes.
(5) Loan repayment:
1. If Party A fails to repay the loan on time, it shall apply to Party B for extension fifteen days before the loan expires at the latest, and then Party B can decide whether to extend the loan on the basis of negotiation between both parties.
2. If Party B needs to recover the loan temporarily, it shall apply to Party A for repayment fifteen days in advance, and the loan interest shall be calculated according to the actual loan days.
(six) breach of contract and liability for breach of contract:
1. Party A breaches the contract under the following circumstances:
(1) Party A fails to use the funds and repay the principal and interest according to the contract plan.
(2) Change the purpose of the loan or use it for other purposes without Party B's consent.
(3) Party A violates other terms of this contract.
2. According to the breach of contract, Party B has the right to take the following measures:
(1) The maximum penalty shall not exceed the default interest of the default loan.
(2) Take necessary legal measures until the outstanding loan principal and interest and expenses are claimed according to law.
Second, matters needing attention for enterprises to borrow from individuals
(a) enterprises borrow money from individuals and pay interest, and the receipts obtained cannot be used as appropriate evidence for pre-tax deduction, so the expenses incurred cannot be deducted before enterprise income tax. Enterprises may require individuals to issue invoices on their behalf, and only after obtaining formal invoices can they be deducted before tax according to regulations.
(two) whether it is a financial institution or other units, as long as it is the act of lending funds to others, it should be regarded as lending behavior, and business tax should be levied according to the tax item of "financial insurance".
(3) Enterprises that pay interest to natural persons shall fulfill the obligation of withholding and paying taxes according to law.
Three, personal loan agreement from the company model
According to the relevant provisions of China's Company Law, the company's funds can be lent to others for use, in line with the company's articles of association or with the consent of the shareholders' meeting. When individuals borrow money from the company, they should pay attention to the integrity of the identity information of both parties, loan items, amount, interest, term, guarantee terms, liability for breach of contract, dispute resolution and other related contents.
Legal objectivity:
Provisions of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Private Lending Cases
first
The term "private lending" as mentioned in these Provisions refers to the financing behavior between natural persons, legal persons and unincorporated organizations.
These provisions shall not apply to financial institutions and their branches engaged in loan business established with the approval of the financial supervision department, as well as disputes arising from loans and other related financial businesses.