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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?有两种截然不同观点,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《中华人民共和国企业所得税实施条例》第三十八条
Whether an enterprise can borrow from a small loan company and whether its interest expense can be fully deducted before the enterprise income tax? There are two completely different opinions. One view is that the interest paid by an enterprise to pay the small loan company is not allowed to be fully paid before tax Deducted, according to “The People’s Republic of China Enterprise Income Tax Implementation Regulations” Article thirty-eighth