Shareholders' loan interest can be determined by themselves when it is not higher than 4 times the loan interest rate stipulated by the People's Bank of China for the same period.
If there is abnormal interest rate in related party transactions, the tax bureau may confirm the income and pay it according to law.
2. What are the latest regulations for companies to borrow money from shareholders?
According to the enterprise income tax law, if an enterprise meets the following conditions, the interest on borrowing from shareholders can be deducted before tax:
1. The ratio of loan amount to equity investment shall not exceed 2: 1 (5:1for financial enterprises);
2. The interest rate shall not exceed the bank loan interest rate for the same period.
3. Will there be interest on borrowing from shareholders?
There will be interest on borrowing from shareholders. The company lends money to shareholders, which is the embodiment that the company enjoys property ownership according to law. This relationship between shareholders and the company belongs to the lending relationship, and the legal lending relationship is protected by law. The company enjoys corresponding creditor's rights to the legally lent funds, and the borrowing shareholders bear corresponding debts according to law. Therefore, in the absence of sufficient evidence, it is considered that shareholders only borrowed money from the company to withdraw their capital. Shareholders who violate the relevant provisions of financial management and financial system in borrowing activities shall bear the responsibility. According to the enterprise income tax law, the interest on the loan from shareholders of an enterprise can be deducted before tax if it meets the following conditions: 65,438+0, and the ratio of the loan amount to equity investment does not exceed 2: 65,438+0 (5: 65,438+0 for financial enterprises); 2. The interest rate shall not exceed the bank loan interest rate for the same period. The interest expenses incurred by an enterprise in borrowing from shareholders or other natural persons related to the enterprise shall be calculated according to the conditions stipulated in Article 46 of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the tax law) and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Policy Issues Concerning the Pre-tax Deduction Standard for Interest Expenses of Related Parties of Enterprises (Caishui [2008] No.65438 +02 1). Where an enterprise borrows money from internal employees or other personnel other than those specified in Article 1 and the following conditions are met at the same time, and the interest expense does not exceed the amount calculated according to the similar loan interest rate of financial enterprises in the same period, it shall be deducted in accordance with the provisions of Article 8 of the Tax Law and Article 27 of the Regulations for the Implementation of the Tax Law. (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.
4. Will there be interest on borrowing from shareholders?
There will be interest on borrowing from shareholders. The company lends money to shareholders, which is the embodiment that the company enjoys property ownership according to law. This relationship between shareholders and the company belongs to the lending relationship, and the legal lending relationship is protected by law. The company enjoys corresponding creditor's rights to the legally lent funds, and the borrowing shareholders bear corresponding debts according to law. Therefore, in the absence of sufficient evidence, it is considered that shareholders only borrowed money from the company to withdraw their capital. Shareholders who violate the relevant provisions of financial management and financial system in borrowing activities shall bear the responsibility. According to the enterprise income tax law, the interest on the loan from shareholders of an enterprise can be deducted before tax if it meets the following conditions: 65,438+0, and the ratio of the loan amount to equity investment does not exceed 2: 65,438+0 (5: 65,438+0 for financial enterprises); 2. The interest rate shall not exceed the bank loan interest rate for the same period. The interest expenses incurred by an enterprise in borrowing from shareholders or other natural persons related to the enterprise shall be calculated according to the conditions stipulated in Article 46 of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the tax law) and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Policy Issues Concerning the Pre-tax Deduction Standard for Interest Expenses of Related Parties of Enterprises (Caishui [2008] No.65438 +02 1). Where an enterprise borrows money from internal employees or other personnel other than those specified in Article 1 and the following conditions are met at the same time, and the interest expense does not exceed the amount calculated according to the similar loan interest rate of financial enterprises in the same period, it shall be deducted in accordance with the provisions of Article 8 of the Tax Law and Article 27 of the Regulations for the Implementation of the Tax Law. (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.