According to the provisions of the "Provisional Regulations of the People's Republic of China on Enterprise Income Tax", corporate loan interest can be deducted before tax under certain circumstances. Specifically, if an enterprise borrows money from financial institutions during the production and operation period, its interest expenses can be deducted according to the actual amount incurred; and the interest on borrowings from non-financial institutions, as long as it does not exceed the amount calculated by the interest rate of similar loans from financial institutions for the same period, Deductions are also allowed. This will help enterprises reduce their tax burden and improve the efficiency of capital use.

In terms of wages, companies also have clear standards for the taxable wages paid to employees. The scope and specific standards for deductions from taxable wages shall be stipulated by the Ministry of Finance and shall be implemented by the provincial people's governments within the prescribed scope and reported to the Ministry of Finance for filing. This not only protects employees' rights and interests, but also complies with tax law requirements.

The regulations also emphasize that related business transactions between enterprises should follow the principle of independent enterprises and provide for a loss compensation mechanism. If the enterprise has losses during the year, it can be made up with the income of subsequent years year by year, but it shall not exceed five years. At the same time, taxes already paid on overseas income can be deducted when collecting tax payments, but the amount of deduction cannot exceed the tax payable on overseas income calculated in accordance with regulations.

In general, whether corporate loan interest can be deducted before tax and how to deduct it are clearly stipulated in the "Interim Regulations of the People's Republic of China on Enterprise Income Tax". Enterprises must operate in accordance with the regulations. Reasonably reduce tax costs.