我国借款利息处理的理论与方法探讨

Approach to Theory & Methods of Dealing with Loan Interests in Our Country

本文对我国企业借款利息支出税前扣除标准与利率市场化的冲突进行了探讨,分析了借款利息处理方式与企业所得税扣除之间的关系,指出了正确运用借款利息处理方法对企业借款利息资本化及所得税进行合理扣除的方法。

This paper has discussed the loan interests criteria prior to income taxation and tax rate marketizafion in enterprises, and analyzed the interest handling method and tax deduction, and proposed a fair deduction method.