１．避税性质的利息支付。如果对一顶交易支付的借款利息其目的是为了抵减纳税义务，则该部分利息支付不得税前扣除。 ２．预付利息。对借款人通过预付利息以加速抵减利息费用的漏洞采取了制约措施，即预付利息按照收付实现制而非权责发生制征税。 ３．个人交易和合伙交易。合 1. Tax avoidance interest payments. If the interest paid on a loan is paid for a transaction whose purpose is to offset the tax liability, no interest deduction for that portion of the interest can be made. 2. Prepay interest. Restrictions were imposed on the borrowers’ loopholes in paying off interest expenses through advance payment of interest, that is, the advance payment of interest was made on a cash basis instead of an accrual basis. 3. Personal and partnership transactions. Together