1, the interest rate is not higher than the bank loan interest rate in the same period, which can be deducted.

2, more than 50% of its registered capital, its excess interest expenses, shall not be deducted before tax.

Hello! According to the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management, affiliated enterprises refer to companies, enterprises and other economic organizations that have one of the following relationships:

(a) there is a direct or indirect ownership or control relationship in terms of capital, operation, purchase and sale, etc. ;

(2) It is directly or indirectly owned or controlled by a third party;

(three) there are other interests.

In any of the following circumstances, the tax authorities may adjust the tax payable:

(a) the purchase and sale business is not priced according to the business dealings between independent enterprises;

(2) The interest paid or charged by financing funds exceeds or is lower than the amount that can be agreed between unrelated enterprises, or the interest rate exceeds or is lower than the normal interest rate of similar businesses;

(three) to provide labor services, and not to collect or pay the labor costs according to the business dealings between independent enterprises;

(four) the transfer of property, the provision of property use rights and other business transactions, not in accordance with the business transactions between independent enterprises, or collect and pay fees;

(five) other circumstances in which the price is not determined according to the business dealings between independent enterprises.

According to the Provisional Regulations of the People's Republic of China on Business Tax, if taxpayers provide taxable services, transfer intangible assets or sell real estate, and the price is obviously low without justifiable reasons, the turnover shall be verified by the competent tax authorities.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policy Issues Concerning the Pre-tax Deduction Standard for Interest Expenses of Related Parties of Enterprises (Caishui [2008] No.65438 +02 1), 1. When calculating the taxable income, the interest expenses actually paid by the enterprise to related parties shall not exceed the following proportion and the relevant provisions of the tax law and its implementing regulations, and the excess shall not be deducted in the current year and subsequent years.

The interest expenses actually paid by the enterprise to related parties shall be the proportion of creditor's rights investment and equity investment of related parties, in addition to complying with the provisions of Article 2 of this Notice:

(1) Financial enterprises, 5:1;

(2) Other enterprises, 2: 1.

2. Whether the enterprise can provide relevant information in accordance with the relevant provisions of the tax law and its implementing regulations to prove that the relevant trading activities conform to the principle of independent trading; Or if the actual tax burden of the enterprise is not higher than that of the domestic related parties, the interest expenses actually paid by the enterprise to the domestic related parties shall be deducted when calculating the taxable income.