(1) Interest expenses of loans from non-financial enterprises to financial enterprises, interest expenses of various deposits and interbank loans from financial enterprises, and interest expenses of bonds issued by enterprises upon approval;
(two) the interest expenses of non-financial enterprises borrowing from non-financial enterprises shall not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period.
(3) Deduction of interest expenses of affiliated enterprises.
Interest expenses incurred when an enterprise accepts creditor's rights investment and equity investment from related parties in excess of the prescribed standard shall not be deducted when calculating taxable income.
① When calculating the taxable income, if the interest expenses actually paid by the enterprise to related parties do not exceed the following proportion and the relevant provisions of the tax law and its implementing regulations, they shall be deducted, and the excess shall not be deducted in the current year and the following years.
The interest expenses actually paid by the enterprise to the related parties shall be borne by the related parties, except as stipulated in Article 2 below.
The ratio of investment to equity investment is: financial enterprises, 5:1; Other enterprises, 2: 1.
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