1. What taxes are paid on interest on loans between enterprises?

You need to declare and pay business tax (the tax rate is 5%). At the same time, you need to declare and pay urban construction tax and education surcharge calculated from the actual business tax paid. Loans fall within the taxation scope of the "finance and insurance industry" tax category, and loans refer to the act of lending funds to others for use. Regardless of whether it is a financial institution or other unit, as long as it lends funds to others for use, it should be regarded as a loan and business tax will be levied according to the "financial and insurance industry" tax category. The business tax rate is 5%.

1. If the lender lends money through a bank, the bank will withhold and pay it;

2. If the lender borrows money by itself, it needs to declare it by itself;

< p>3. Interest income from borrowings is subject to business tax and surcharges. If the lender is a company, corporate income tax is calculated as current income; if it is an individual, personal income tax is required.

2. What kind of tax should be paid on interest income from borrowing between enterprises?

Business tax must be declared and paid (the tax rate is 5%). At the same time, you need to declare and pay the actual education fee surcharge. Loans fall within the taxation scope of the "finance and insurance industry" tax category, and loans refer to the act of lending funds to others for use. Regardless of financial institutions or other units, as long as they lend funds to others for use, they should be regarded as lending activities and be taxed according to the tax category of "finance and insurance industry"

1. If the lender is through The bank puts it

2. If the lender borrows money by itself, it needs to declare it by itself;

3. The interest income from the loan needs to be used by the enterprise as the income of the current period to calculate corporate income tax; if it is an individual, Need to expand information

In real life, it is difficult to determine the taxpayer in some specific situations, so the withholding agents of business tax mainly include the following types:

(1) Entrusted financial institutions If a loan is issued, the tax payable shall be withheld by the financial institution entrusted with the loan; when a financial institution accepts loan business from other entities or individuals, if the principal's funds are transferred to the handling institution, the handling institution shall transfer the funds to the handling institution. Loan to the user unit or individual, and the agency that ultimately issues the loan to the user unit or individual and obtains the loan interest will withhold the operating income payable by the entrusting party

(2) Taxpayers who provide buildings are also taxed When providing services, the tax withholding agent shall be determined in accordance with the following provisions:

1. Construction projects are general contractors and shall be the withholding agent.

2. If taxpayers provide taxable labor services in the construction industry and are subcontracted, the tax authorities can establish units and individuals as withholding agents of business tax:

(1) Pay tax Persons engaged in cross-regional provision of taxable services in the construction industry;

(2) The taxpayer has no record of the place where the services occurred.