Loans between companies need to be taxed, and loans between companies, in which companies need to pay taxes at the agreed interest rate when lending to other companies; Loans between affiliated companies are subject to tax regardless of whether interest rates are charged; The unified borrowing and repayment business of an enterprise group is not higher than the loan interest rate of similar banks in the same period, and the interest charged to the enterprise group or subordinate enterprises within the group can be exempted from value-added tax, and the value-added tax should be paid in full for the part above.

Personal loan IOUs have the following precautions:

1, don't write IOUs as IOUs;

2. Write down the identity information of the lender and the borrower, such as name, gender, address, etc.

3, clearly agreed interest and interest rate;

4. The loan purpose, repayment date and repayment method shall be indicated.

To sum up, when an enterprise lends money to an enterprise or an individual, it needs to pay VAT, additional tax, enterprise income tax and other related taxes according to the specific circumstances of the loan business between the borrower and the borrower and the contents of the loan agreement signed by both parties.

Legal basis:

Article 36 of the Law of the People's Republic of China on the Administration of Tax Collection,

Business dealings between enterprises or institutions and places engaged in production and business operations established by foreign enterprises in China and their affiliated enterprises shall be charged or paid in accordance with business dealings between independent enterprises; The tax authorities have the right to make reasonable adjustments if the taxable income or income is reduced by not collecting or paying the price or expenses according to the business dealings between independent enterprises.