企业从小额贷款公司借款,其利息支出能否在企业所得税税前全额扣除呢?对此有两种截然不同的观点,一种观点认为,企业支付小额贷款公司的利息不允许在税前全额扣除,依据《企业所得税法实施条例》第三十八条第二款的规定,非金融企业向非金融企业借款的利息支出,不超过按照金融企业同期同类贷款利率计 Whether an enterprise can borrow from a small loan company and whether its interest expense can be deducted in full before the enterprise income tax? There are two completely different opinions on this. One view is that the interest paid by an enterprise to pay the small loan company is not allowed in the tax According to the provisions of Article 38 (2) of the Implementation Regulation of the EIT Law, the interest expenses of non-financial enterprises borrowing from non-financial enterprises shall not exceed the interest rates of the same type of loans