When an individual borrows money from an enterprise, both parties shall conclude a loan contract. However, if an individual borrows money from an enterprise, he should not only be satisfied with playing an IOU, but also pay attention to more terms and avoid risks. First of all, if you want to charge interest on the loan, you should specify the interest rate standard in the contract. The interest rate standard shall not exceed 4 times the interest rate of similar loans of banks, and shall not be protected by some courts.
The ways for individuals to borrow money are: banks or other online lending companies.
The risk points that individuals should pay attention to when lending to enterprises are as follows:
1. Taxpayers are individuals associated with the borrowing enterprise, including investors (natural person shareholders), family members of investors and other personnel of the enterprise;
2. The term of judgment is after the end of the tax year or more than one year;
3, whether it is not used for enterprise production and operation.
Borrowing refers to the funds borrowed by someone from financial institutions such as banks and other units and individuals, including credit loans, mortgage loans and trust loans.
legal ground
Provisions of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Private Lending Cases
Article 26 If the interest rate agreed between the borrower and the lender does not exceed the annual interest rate of 24%, and the lender requests the borrower to pay interest at the agreed interest rate, the people's court shall support it. The interest rate agreed between the borrower and the borrower exceeds the annual interest rate of 36%, and the interest agreement in excess is invalid. The people's court shall support the borrower's request to the lender to return the part of the interest paid that exceeds 36% per annum.
Interim Regulations of People's Republic of China (PRC) Municipality on Enterprise Income Tax
Article 6 Interest expenses incurred by taxpayers in borrowing from financial institutions during the production and operation period shall be deducted according to the facts; The interest expense of borrowing from non-financial institutions is not higher than the amount calculated according to the interest rate of similar loans of financial institutions in the same period, and deduction is allowed. If the interest of your company's personal loan is paid according to the bank's loan interest for the same period, it can be deducted in full before tax. If it is higher than the bank's loan interest rate for the same period, tax adjustment should be made.
Answers to some problems in the trial of joint venture contract disputes
Article 4 As a joint venture, an enterprise legal person or a public institution legal person invests in the joint venture, but does not participate in the joint venture, nor does it assume the risk responsibility of the joint venture. If the principal and interest are recovered on schedule regardless of profit and loss, or the fixed profits are collected on schedule, it is obviously a joint venture, but it is actually a loan, which violates the relevant financial regulations and should confirm that the contract is invalid.