企业为了融资方便,常常在关联方之间发生借贷业务。税法对关联方借款费用的税前扣除进行了限制。《企业所得税税前扣除办法》规定,纳税人从关联方取得的借款金额超过其注册资本50%的,超过部分的利息支出,不得在税前扣除。那么,关联方之间能否通过其他途径排除这一限制呢?回答是 In order to facilitate financing, enterprises often borrow money business between related parties. The tax law limits the pre-tax deduction of borrowing costs of related parties. The pre-tax deduction for enterprise income tax stipulates that when the amount of borrowing obtained by a taxpayer from a related party exceeds 50% of its registered capital, the excess part of the interest expenses shall not be deducted before tax. So, can the related parties exclude this restriction by other means?