1. What is the approximate interest rate for a company to borrow 50 million a year?

The company borrows 50 million yuan with an interest rate of 3 million yuan a year. The calculation process is that the loan amount is 50 million yuan, which is 50 million yuan, and the annual interest rate of the loan is about 6%. The annual interest on the loan is equal to the loan amount multiplied by the annual interest rate on the loan. The annual interest on the loan = 50 million yuan and 6% = 3 million yuan. So the answer to this question is that the company borrows 50 million yuan with an interest of approximately 3 million yuan a year. The answer is over, the answer is over.

2. What is the general corporate loan interest rate?

The corporate loan interest rates of the People's Bank of China in 2021 are as follows: within 1 year (including 1 year) is 4.35%; 1-3 years (including 3 years) is 4.75%; 3-5 years (including 5 years) is 4.75%; 5-30 years (including 30 years) is 4.90%. The actual loan interest rate will fluctuate, please refer to the actual transaction for details. : Loan interest rate is the interest rate charged by banks and other financial institutions to borrowers when issuing loans. It is mainly divided into three categories: the central bank's loan interest rate to commercial banks; the commercial bank's loan interest rate to customers; and the interbank lending rate. The factors that determine bank loan interest are: ① Bank costs. Any economic activity requires cost-benefit comparison. There are two types of bank costs: borrowing costs - prepaid interest on borrowed funds; additional costs - expenses incurred in normal business. ②Average profit rate. Interest is a subdivision of profit. Interest must be less than the profit rate. The average profit rate is the highest limit of interest. ③The supply and demand situation of lending currency funds. If supply exceeds demand, loan interest rates will inevitably fall, and vice versa. In addition, loan interest rates must also take into account price changes, securities income factors, political factors, etc. However, some scholars believe that the highest limit of interest rate should be the marginal rate of return of funds. The factor that constrains the interest rate is regarded as the ratio of the increase in profit of the enterprise after borrowing a bank loan to the amount of borrowing and the loan interest rate. As long as the former is not less than the latter, the company may borrow from the bank. Interest calculation (1) The interest rate conversion formula for RMB business is (note: common for deposits and loans): 1. Daily interest rate (0/000) = annual interest rate (%) ÷ 360 = monthly interest rate (‰) ÷ 302. Monthly interest rate (‰ ) = annual interest rate (%) ÷ 12 (2) Banks can calculate interest using the cumulative interest calculation method and the transaction-by-transaction interest calculation method. 1. The accumulation interest calculation method is based on the daily accumulated account balance based on the actual number of days, and interest is calculated by multiplying the accumulated accumulation number by the daily interest rate. The interest calculation formula is: Interest = Accumulated Interest Accumulation Number × Daily Interest Rate, where Accumulated Interest Accumulation Accumulation Number = Total Daily Balance. 2. The interest calculation method calculates interest on a case-by-case basis according to the predetermined interest calculation formula Interest = Principal × Interest Rate × Loan Period. There are three specific methods: If the interest calculation period is a whole year (month), the interest calculation formula is: ① Interest = principal Interest rate principal × number of odd days × daily interest rate At the same time, the bank can choose to convert all interest calculation periods into actual days to calculate interest, that is, each year is 365 days (366 days in a leap year), and each month is the actual number of days in the Gregorian calendar in that month. The interest calculation formula is: ③Interest = principal × actual number of days × daily interest rate. These three calculation formulas are essentially the same, but because there are only 360 days in a year in interest rate conversion. However, when actually calculating the daily interest rate, a year will be calculated as 365 days, and the result will be slightly biased. Which formula is used to calculate the specific formula? The central bank gives financial institutions the right to choose independently. Therefore, the parties and the financial institution can agree on this in the contract. (3) Compound interest: Compound interest means charging interest at a certain rate. According to the regulations of the central bank, if the borrower fails to repay the interest within the time stipulated in the contract, compound interest will be charged. (4) Penalty interest: If the lender fails to repay the bank loan within the prescribed time limit, the penalty interest imposed on the defaulter by the bank according to the contract signed with the party concerned is called bank penalty interest. (5) Liquidated damages for overdue loans: The nature is the same as penalty interest, and it is a punitive measure against the party who defaults on the contract.

3. How should the company handle the payment of personal loan interest?

Debit: financial expenses - interest

Credit: cash on hand or bank deposits

1. According to the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" 》Article 38 stipulates: The following interest expenses incurred by enterprises in the production and operation activities are allowed to be deducted:

The interest expenses of non-financial enterprises borrowing from non-financial enterprises shall not exceed the same amount as that of financial enterprises for the same period. part.

2. Therefore, when the corporate income tax is settled and settled, the interest paid by the company to individual loans is deducted before tax based on the interest rate of similar loans of financial enterprises for the same period.

3. When the company pays interest on loans to individuals, it shall calculate and pay personal income tax based on the actual interest paid at a tax rate of 20%, and the unit that pays the interest will withhold and pay it.

Extended information

Unreasonable interest expenses on company borrowings shall not be deducted before tax

《State Administration of Taxation on Interest Expenses Incurred by Enterprise Investors whose Investment Is Not in Place Pre-Enterprise Income Tax Deduction Question No. 312) stipulates:

If a corporate investor fails to pay in full the amount of capital payable within the prescribed period, the interest incurred on the company's external borrowings shall be equivalent to the amount actually paid by the investor. The amount of capital and the interest accrued during the specified period are not reasonable expenses of the enterprise and shall not be used in the calculation of the enterprise

The specific calculation of interest that cannot be deducted shall be based on the actual income of each book of the enterprise in a year The period during which the capital and loan balances remain unchanged is regarded as a calculation period. The loan interest that cannot be deducted in each calculation period is calculated based on the amount of loan interest incurred during the period multiplied by the proportion of the enterprise's unpaid registered capital in the period to the total borrowings.

The formula is: each interest calculated by the enterprise = the amount of borrowing interest during the period × the amount of unpaid registered capital during the period ÷ the amount of borrowing during the period. The total amount of borrowing interest that the enterprise cannot deduct in a year is the amount of borrowing interest for each period in the year. The sum of borrowing interest that cannot be deducted during the calculation period