The calculation company is as follows:
1, loan 1 ten thousand yuan, annual interest rate10%;
Annual interest =100×10% =10 (ten thousand yuan)
2. The financing expense rate is 1%
Financing cost = 100× 1% = 1 (ten thousand yuan)
3. Interest and financing expenses can be used as the pre-tax realizable cost of financial expenses (that is, pre-tax deductible), which can save enterprise income tax:
Saving enterprise income tax =( 10+ 1)×33% = 3.63 (ten thousand yuan)
4. Total financing cost
Financing cost = 10+ 1-3.63 = 7.37 (ten thousand yuan)
Financing cost ratio = 7.37 ÷100×100% = 7.37%.
Extended data:
The procedures and conditions of a loan of 654.38+0 million yuan depend on the type of loan, and the conditions and procedures for applying for a loan are different for different loan types.
The details of the loan of (1) 6,543,800 yuan+0,000 yuan are as follows:
1. Personal credit loan: the lender has a second-generation ID card, a certificate of stable work, a certificate of income and a certificate of loan use; And the personal credit status is good, and there can be no bad credit record; In order to have a stable income, lenders are usually required to earn an average monthly income of not less than 4,000 yuan.
2. Housing mortgage loan: the income and credit of the lender are similar to the requirements of credit loan, with a housing life of less than 20 years and a housing area of more than 50 square meters; The house has a strong liquidity; The amount of mortgage loan usually exceeds 70% of the appraised value of the house.
3. Self-employed loans: the lender must have full capacity for civil conduct and have a local account; Having a fixed business place and a stable income; Can provide legal collateral (pledge); Open a deposit account with a loan bank.
4. Housing mortgage loan: the lender needs to have a valid ID card and proof of marital status; Good credit record and repayment ability; A steady income; Commercial housing sales contract or letter of intent for the purchased house; Must be able to pay the down payment of the purchased house; Open a personal settlement account with a valid guarantee in the bank.
(II) The loan process of 6,543,800 yuan+0,000 yuan is as follows:
1. The lender shall apply for a loan from the bank and then provide the above required materials.
2. Then the bank will evaluate the credit of the lender.
3. Next, the bank will investigate the legality, safety and profitability of the borrower in combination with the materials provided by the lender.
4. Then the loan approval. Banks examine and approve loans in accordance with the loan management system of separation of examination and loan and grading examination and approval.
5. After approval, the bank will contact the lender to sign a contract with the bank.
6. After the above procedures are completed, the bank will issue loans.