关联方借款利息税前扣除若干问题探析

An Analysis on Several Questions concerning Pre-tax Deduction of Related Party’s Loan Interest

目前,有关关联方借款利息税前扣除的政策仍然不很明确。本文根据税法有关规定,就关联方借款利息税前扣除的法律适用、税前可扣除借款利息支出限额的计算、关联方借款利息支出的构成、关联方借款利息资本化与费用化等进行了分析探讨。

Presently,there is still no explicit policy regarding pre-tax deduction of related party＇s loan interest.This paper makes an analysis on the law application for pre-tax deduction of related party＇s loan interest,the calculation of expenditure limit for the deductible loan interest before tax,the composition of interest expenditures on the loans of related party,the capitalization and expensing of related party＇s loan interest.