1. The ratio of loan amount to equity investment shall not exceed 2: 1 (5:1for financial enterprises);
2. The interest rate shall not exceed the bank loan interest rate for the same period.
1. The interest expenses incurred by an enterprise in borrowing from shareholders or other natural persons related to the enterprise shall be calculated in accordance with the conditions stipulated in Article 46 of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the tax law) and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Policy Issues Concerning the Pre-tax Deduction Standard for Interest Expenses of Related Parties of Enterprises (Caishui [2008] No.65438 +02 1).
2. If an enterprise borrows money from internal employees or other personnel other than those specified in Article 1 and meets the following conditions, and the interest expense does not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period, it shall be deducted in accordance with Article 8 of the Tax Law and Article 27 of the Regulations for the Implementation of the Tax Law.
(1) The loan between an enterprise and an individual is true, lawful and effective, and there is no illegal fund-raising purpose or other illegal acts;
(two) enterprises and individuals signed a loan contract.
Extended data:
Enterprise loan refers to a way for an enterprise to borrow money from banks or other financial institutions at a prescribed interest rate and time limit for production and operation. Enterprise loans are mainly used for large-scale long-term investments such as the purchase and construction of fixed assets and technical transformation.
At present, corporate loans can be divided into:? Liquidity loan, fixed assets loan, credit loan, secured loan, stock pledge loan, foreign exchange pledge loan, unit time pledge loan, gold pledge loan, syndicated loan, bank acceptance bill, bank acceptance bill discount, commercial acceptance bill discount, buyer's or agreement interest-bearing bill discount, domestic recourse factoring, and export tax rebate account custody loan.
Unsecured/credit loan
Credit loan refers to a loan issued by a bank with the borrower's reputation, and the borrower does not need to provide guarantee.
According to the loan term, it is divided into short-term loans, medium-term loans and long-term loans.
1. Short-term loan: refers to the loan with a loan term of 1 year (inclusive).
2. Medium-term loan: refers to the loan with a loan term of 1 year (excluding) to 5 years (including).
3. Long-term loans: refers to loans with a loan term of more than 5 years (excluding 5 years).
fixed assets
Fixed assets loans refer to medium and long-term loans issued by banks to borrowers for investment in fixed assets projects.
According to the purpose of the loan, it is divided into capital construction loans and technical transformation loans:
1. Capital construction loan: refers to the medium and long-term loan approved by the competent department for capital construction projects. A capital construction project refers to the sum of one or several single projects according to the overall design, including new projects, expansion projects, factory relocation projects, restoration and reconstruction projects, etc.
2. Technical transformation loan: refers to the medium and long-term loan approved by the competent department for technical transformation projects. Technical transformation project refers to the renewal and transformation project that adopts new technologies, new equipment, new processes and new materials to popularize and apply scientific and technological achievements on the basis of the original production and operation of enterprises.
Enterprise mortgage
Enterprise loan target: all kinds of small and medium-sized enterprise customers with good business conditions in industrial and commercial registration.
Term of enterprise loan: generally 1-2 years.
Enterprise loan amount: 654.38+10,000 ~ 500,000 yuan
Basic requirements:
1. SMEs registered in Shanghai? .
2. Hold a loan card issued by the People's Bank of China, and have no bad credit record.
3. The company has been registered and operated for more than 3 years, with an annual turnover of more than 3 million in the latest year.
References:
Baidu encyclopedia-enterprise loan