The interest income of an enterprise is subject to VAT of 0. 1. When signing a loan contract, the decal enterprise shall pay the value-added income and enterprise income tax in full according to the relevant provisions.

Additional tax on inter-enterprise loans. The corporate VAT rate of general taxpayers is 6%, and the VAT rate of small-scale taxpayers is 3%. The value-added amount generated in the process of value-added circulation is regarded as the taxable amount. 1. Personal income tax must be withheld from the personal loan interest paid by the enterprise. Interest income obtained by individuals from loans to non-financial enterprises belongs to creditor's rights dividend income. No.48), individual income tax shall be paid according to the items of "interest, dividends and bonus income", and the tax rate shall be 20%. Personal loan interest paid by an enterprise does not belong to savings deposit interest, and the withholding tax rate of "dividends, dividend income and interest" should be 20%.

2. According to the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Pre-tax Deduction of Enterprise Income Tax (Guo [2009] No.777): ① The interest expenses of natural person loans with business relations shall be based on Article 46 of the Enterprise Income Tax Law of People's Republic of China (PRC) and the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China of the Ministry of Finance on Interest Expenses of Related Parties of Enterprises (Cai Shui [2008] 126544).

(2) The interest expenses incurred by an enterprise in borrowing from others other than those mentioned in Article 1 shall be deducted according to the provisions of Article 27 of the Regulations on the Implementation of Enterprises in People's Republic of China (PRC), and the loan interest expenses shall be calculated according to the fact that the financial enterprise does not exceed the same amount in the same period. (1) The loan between an enterprise and an individual is true, lawful and effective, and there is no illegal fund-raising purpose or other illegal acts; (2) When an enterprise and an individual sign a loan from an individual and pay interest to the individual, the fixed VAT invoice issued by the individual can be deducted before the enterprise income tax.

Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. Article 2 This Law is applicable to all tax authorities that collect and use according to law.

2. What tax does the company need to pay for its loan interest income?

The interest income of the enterprise needs to pay the value-added tax of 0. 1, and the loan contract should be stamped at 0.05‰. 2. Enterprises that obtain interest income shall pay the value-added tax in full in accordance with relevant regulations. 3. Interest income is used as investment income to pay enterprise income tax. When borrowing between enterprises, the interest earner shall pay VAT and additional tax. The corporate VAT rate of general taxpayers is 6%, and the VAT rate of small-scale taxpayers is 3%. Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. 1. Personal income tax must be withheld from the personal loan interest paid by the enterprise. Interest income obtained by individuals from loans to non-financial enterprises belongs to creditor's rights dividend income. In accordance with the provisions of the Individual Income Tax Law (Presidential Decree No.48), individual income tax is paid according to the items of "interest, dividends and bonus income", and the tax rate is 20%. Interest on personal loans paid by enterprises does not belong to interest on savings deposits, and personal income tax shall be withheld at the rate of 20% according to the items of "dividends, bonuses and interest". 2. According to the Notice of State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Interest Expenses of Enterprises Borrowing from Natural Persons (Guo 2009) No.777): ① Interest expenses of enterprises borrowing from shareholders or other natural persons associated with enterprises, In accordance with the provisions of Article 46 of the Enterprise Income Tax Law of People's Republic of China (PRC) and the Notice of the Ministry of Finance, People's Republic of China (PRC) and 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 (), (2) If the loan conditions of an enterprise meet the following conditions at the same time, the interest expenses shall be deducted in accordance with the provisions of Article 8 of the Enterprise Income Tax Law of People's Republic of China (PRC) and Article 27 of its implementing regulations. (1) The loan between an enterprise and an individual is true, lawful and effective, and there is no illegal fund-raising purpose or other illegal acts; (two) enterprises and individuals signed a loan contract. Therefore, companies borrow money from individuals and pay them interest. This interest expense can be deducted before enterprise income tax after obtaining the VAT invoice issued by the individual. Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Third, the company borrows money from employees and pays interest. Is interest taxable?

First of all, let me talk about my understanding of your problem. The company borrowed money from its employees and agreed to pay interest. In actual payment, the company withheld part of the employee's interest income, which is temporarily called tax. Is that so? This behavior is just a borrowing behavior. Dealing with interest is voluntary, which is different from the "Implementation Measures for Individual Income Tax on Interest Income from Savings Deposits" promulgated by the state. Since the employee's money is not a savings deposit, the company should pay it according to the agreed interest payment method.