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关联企业之间无偿占用资金的情况是涉税实务工作中值得关注的问题。企业将银行贷款资金无偿提供给关联企业使用,而其利息支出在借款企业全额列支。那么,该利息支出究竟能否扣除呢?目前税企之间对这一问题理解存在分歧,笔者通过有关案例进行分析,提出自己的看法,供大家参考。一、涉及的相关术语解读(一)关联方及关联关系1.关联方。《企业所得税法实施条例》第一百零九条规定,《企业所得税法》第四十一条所称的关联方,是指与企业有下列关联关系之一的企业、其他组织或
The situation in which funds are appropriated for free among affiliated enterprises is a matter of concern in tax-related practice. The enterprise will provide the bank loan fund to affiliated enterprises free of charge, and the interest expense will be fully paid by the borrowing enterprise. So, after all, can the interest expense be deducted? At present, there is a disagreement between taxpayers on this issue. Through the analysis of relevant cases, the author puts forward his own opinions for your reference. First, the interpretation of the relevant terms involved (A) related parties and related parties 1. Related parties. Article 109 of the Implementation Regulation of the Law Enforcing the Law on Enterprise Income Tax stipulates that the term “connected party” as mentioned in Article 41 of the EIT Law refers to any enterprise, other organization