税法规定非金融企业向非金融企业借款的利息支出,超过按金融企业同期同类贷款利率计算的部分税前不可以扣除;企业向其关联方借款的利息支出因债权性投资与权益性投资的比例超过规定标准而发生的部分,不得在税前扣除。因而确定向关联方借款的利息支出税前扣除的金额,以及如何进行纳税调整十分 The tax law stipulates that the non-financial enterprises to non-financial companies to borrow the interest expenses, more than the same period by the financial lending rates calculated by the same period can not be deducted before tax; interest loans to its related parties due to the ratio of debt investment and equity investment ratio Exceed the provisions of the standard and the occurrence of the part shall not be deducted before taxation. Thus determining the amount of interest deduction before interest expenses on borrowings from related parties and how to make tax adjustments