关于非金融企业向个人借款的利息支出能否在税前扣除,税法未直接予以规定,在实务中,有人认为《中华人民共和国企业所得税法实施条例》(以下简称“《实施条例》”)第三十八条中只规定了非金融企业向非金融企业借款的利息支出在符合条件的情况下可以扣除,没有提及向个人借款的利息费用可以扣除,因而非金融企业向个人借款的利息不得 Regarding whether the interest expenses of non-financial enterprises lending to individuals can be deducted before tax, the tax law does not directly provide for them. In practice, some people think that the “Regulations for the Implementation of the Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Implementation Regulations” ) Article 38 only stipulates that non-financial enterprises to non-financial enterprises to borrow money interest expense eligible to be deducted, did not mention the interest expense can be deducted from the individual loans, and therefore non-financial enterprises to individuals to borrow Interest can not be