The company needs to declare and pay business tax (the tax rate is 5%) to obtain loan interest income, and at the same time, it needs to declare and pay urban construction tax and education surcharge calculated by actually paying business tax. Private lending can be between individuals or between enterprises and individuals. 1. How to pay business tax on company loan interest: According to Article 1 of the Provisional Regulations of the People's Republic of China on Business Tax, units and individuals that provide labor services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax and should pay business tax in accordance with these regulations. Therefore, the interest income earned by individuals should pay business tax according to the financial and insurance industry, and the tax rate is 5%. Urban construction tax, education surcharge, and local education surcharge: your enterprise should calculate and pay urban construction tax, education surcharge and local education surcharge respectively according to the actual business tax, value-added tax and consumption tax multiplied by the prescribed tax (fee) rate. The urban construction tax rate where the taxpayer is located in the urban area is 7%, the urban construction tax rate where the taxpayer is located in the county or town is 5%, and the urban construction tax rate where the taxpayer is not in the urban area, county or town is1%; The additional tax rate of education fee is 3%; The additional rate of local education is 2%. How to pay taxes on corporate loan interest II. What tax should be paid on loan interest income between enterprises? Business tax should be declared (the tax rate is 5%). At the same time, it is necessary to declare and pay the urban construction tax and education surcharge calculated according to the actual business tax. The Notes on Business Tax Items stipulates that loans belong to the scope of "finance and insurance" tax items, and loans refer to the act of lending funds to others for use. According to this regulation, no matter financial institutions or other units, as long as they lend funds to others, they should be regarded as lending activities and business tax should be levied according to the tax item of "financial insurance". The business tax rate is 5%. 1. If the lender lends money through the bank, it shall be withheld and remitted by the bank; 2. If the lender borrows money by itself, it needs to declare it by itself; 3. The interest income of the loan is subject to business tax and surcharge. If the lender is an enterprise, the enterprise income tax shall be calculated according to the current income; If it is an individual, you need to pay personal income tax. Three. Risk warning 1. Inter-enterprise lending, lending funds must be their own funds, you need to obtain the corresponding invoices. Without obtaining the corresponding invoice, the enterprise has not obtained the legal certificate of pre-tax deduction, and the interest shall not be deducted before tax. 2. When signing a loan agreement between enterprises, the loan interest rate must be reasonably agreed, in line with the relevant provisions of the law, and the agreed interest rate shall not exceed the interest rate of similar loans of financial enterprises in the same period. 3. It is best to control the related debts of affiliated enterprises within the specified proportion, so as to avoid the tax authorities' determination that there is capital weakening, which leads to the special tax adjustment instead of pre-tax deduction of interest paid in excess of the specified amount. 4. Once the associated debt exceeds the specified proportion, the enterprise shall prepare relevant materials in advance to prove that its business conforms to the principle of independent trading, so as to ensure that the interest expenses exceeding the standard proportion can be deducted before income tax. Law According to Article 1 of the Provisional Regulations of the People's Republic of China on Business Tax, units and individuals that provide labor services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax and shall pay business tax in accordance with these regulations. Therefore, the interest income earned by individuals should pay business tax according to the financial and insurance industry, and the tax rate is 5%.

2. Do you need to pay business tax on the interest income of entrusted loans? Do real estate development enterprises have to pay business tax on all their income? How much is the tax rate?

Business tax is levied on the interest income of entrusted loans. Real estate development includes not only value-added tax, property tax, deed tax, etc. But the income is not necessarily called business tax. For example, if you subcontract a project, you can subtract the subcontracted part. Tax rates: 3% and 5%

Third, how to tax the interest income of private lending?

If an enterprise borrows money from an individual, the interest income earned by the individual belongs to the item of "interest, dividend and bonus income", and the individual income tax is levied at a reduced rate of 20%, and the tax is withheld and remitted by the enterprise that pays the interest. Individual shareholders who earn loan interest income shall pay business tax (5% for tax items, finance and insurance) and additional tax, and pay individual tax (20% for dividend, interest and bonus income).