问：企业的借款利息支出应怎样进行税前扣除？ 答：首先，对未指明用途的借款，企业应对其借款利息支出按经营性活动和资本性支出占用资金的比例，合理计算应计入期间费用和有关资产成本的借款利息支出。其次，对于计入期间费用的借款利息支出，要区分借款来源，再进行税前扣除 Q: How to carry out the pre-tax deduction for the loan interest expense of the enterprise? A: First of all, for unspecified purposes of borrowing, the enterprise shall calculate the proportion of the interest expense on its borrowings according to the occupation of funds by operating activities and capital expenditures, and reasonably calculate the loan interest expenses that should be included in the period expenses and the related asset costs. Second, for the interest expense of borrowing funds that is included in the expenses during the period, the source of borrowing should be distinguished from the source of borrowing before tax deduction