1. Wujiang enterprises or individuals borrow money from abroad, and the interest tax on foreign debts is paid by Wujiang enterprises or individuals themselves.
2 Wujiang enterprises or individuals unable to pay their own foreign debt interest tax, can entrust a bank or agency to pay.
3. The calculation method of foreign debt interest tax is: foreign debt interest income multiplied by 20% multiplied by enterprise income tax rate. Among them, foreign debt interest income refers to the interest income obtained by Wujiang enterprises or individuals from foreign borrowers.
4. Wujiang enterprises or individuals should submit income tax returns and tax returns to the tax authorities within 30 days after the occurrence of foreign debt interest, and pay the foreign debt interest tax payable.