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一、调增应纳税所得额的事项1、借款利息①对于企业发生的与生产、经营有关的借款利息,除用于固定资产的购置、建造或者无形资产的受让、开发以外,在该项资产投入使用前发生的利息,应当计入固定资产的原价,及企业筹建期间发生的借款利息予以资本化外,按不高于一般商业贷款利率计算的部分可以在税前列支。超出部分不得列支,应调增应纳税说的额。另外,银行加收的罚息,不属于行政性罚款,可在税前列支。
I. Adjustments for taxable income 1. Interest on loans ① Interest on loans and borrowings relating to production and operation of an enterprise shall not only be used for the acquisition and construction of fixed assets but also for the acquisition and development of intangible assets, The interest incurred before the assets are put into use shall be included in the original price of the fixed assets and capitalized by the borrowing interest incurred during the period of preparation, and the part calculated at no higher than the normal commercial loan interest rate can be paid before tax. Exceed part of the list should be increased, should increase the amount of tax payable. In addition, the penalties imposed by banks are not administrative fines and can be disbursed before tax.