Lenders often don't know the probability of entrusting bank loans to others. Generally speaking, the commission provided by the borrower refers to the entrusted loan of the bank. Then, in the whole process of bank loans, how to supervise and recover? Today, let's analyze the provisions of the entrusted loan interest rate.
What are the rules for the interest rate of entrusted loans? Then the expected annualized interest rate of the entrusted loan is determined by the trustee and the principal, so there is no clear range of the expected annualized interest rate of the loan. Summary: What is the supervision of entrusted loan interest rate? Through introduction and explanation, everyone has a certain understanding. If you need to pay attention to other knowledge, please continue to lock the loan column.
2. Who knows what the bank entrusted loan interest rate is?
I can't find the specific documents for the time being, but I can assure you that what I said is correct. The entrusted loan interest rate has only an upper limit, but no lower limit. Generally, the customer and the borrower negotiate, and the bank will not intervene. The interest rate can be 0 (but some banks can't do this because of the system itself). The provisions of the interest rate ceiling are different, but they are not very harsh. The purpose is only to prevent regularization. Interest rates below 10% will definitely not exceed the limit. I remember there was a document saying that it would not exceed the highest interest rate of China People's Bank loans for the same period.
3. What's the interest rate for bank entrusted loans? Who knows?
China People's Bank from June 8th 20 12:
(1) Adjust the upper limit of the floating range of fiscal deposit interest rate to 1. 1 multiple of the benchmark interest rate;
(2) Adjust the lower limit of the floating range of financial loan interest rate to 0.8 times of the benchmark interest rate.
Benchmark interest rate of RMB loans
Within 6 months (including 6 months) 6 6 months to 1 year (including 1 year) 1 to 3 years (including 3 years) 3 to 5 years (including 5 years) 5 years or more.
5.60 6.00 6. 15 6.40 6.55
4. What accounting subjects are included in the entrusted loans received by enterprises?
Accounting treatment: "Accounting System for Enterprises" stipulates: "The entrusted loans of enterprises shall be accounted as short-term investments, and interest shall be accrued on schedule. However, if the interest receivable has not been recovered due, it shall stop interest calculation and transfer back the confirmed interest income, and register the transferred interest amount in the memorandum book; In the future, when the interest of interest income has been recovered, the principal of the entrusted loan will be deducted; Only when the principal can be recovered can the investment income of the entrusted loan be confirmed. At the end of the period, the enterprise entrusted loans shall be provided with corresponding impairment reserves according to the requirements of asset impairment. " According to the provisions of the new accounting standards, enterprises can set up "entrusted loans" and "entrusted loan loss reserve" subjects. The specific accounting treatment is as follows: (1) When entrusting the bank to issue loans, Borrowing: entrusted loan-principal loan: bank deposit (2) Borrowing when interest is accrued: entrusted loan-interest loan: investment income-interest income of entrusted loan (3) Receiving interest of bank loan (after deducting relevant taxes) Borrowing: bank deposit loan: entrusted loan-interest (4) Borrow when the principal and interest are recovered at maturity: bank deposit loan: entrusted loan-principal investment income-loan loss reserve: tax treatment of entrusted loan loss reserve: according to the provisions of the Notes on Business Tax Items (Trial Draft) and the provisional regulations on business tax, enterprises should pay business tax and surcharges at the tax rate of 5% when lending funds to others; Where a financial institution is entrusted to issue loans, the financial institution entrusted to issue loans shall be the withholding agent. At the same time, the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Levying Business Tax on Loan Business (Guo Shui Fa [2002]13) stipulates: "The time when a financial enterprise undertakes the obligation of withholding business tax on entrusted loan business is the day when the financial institution entrusted to issue loans receives the loan interest from the principal." In addition, according to the enterprise income tax law and its provisional regulations, the entrusted loan income obtained by enterprises should be incorporated into taxable income as investment income to pay enterprise income tax.