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一、向非金融机构支付超过按照金融机构同类、同期贷款利率计算的利息支出计算方法:先将支付给非金融机构的利息(或提取数)按借款单位、借款期限结计的利息分别与按照金融机构同类、同期贷款利率计算的利息额相比较,计算差异;然后将上述计算的正值差异加总。二、超过计税工资的工资支出实行工效挂钩办法的企业,为实际提取的工资总额扣除有关部门核定的工挂工资后的余额;未实行工效挂钩办法的企业,为实发工资总额扣除地方税务机关制订
1. The calculation method for non-financial institutions that exceeds the interest expense calculated in accordance with the loan interest rate of the same type and over the same period of the financial institution: First, the interest (or the withdrawal amount) paid to the non-financial institution shall be calculated according to the interest calculated by the borrower and the loan term, and The amount of interest calculated by the financial institution for the same type of loan and the interest rate for the same period is calculated and the difference is calculated; then the above-mentioned calculated positive difference is added up. 2. Wage Exceeding Taxable Salary Expenditure The enterprise that implements the ergonomics link is the total amount of actual wages after deducting the wages and wages approved by the relevant departments; enterprises that have not implemented the ergonomics link are actually paid total wages less local taxes. Organ development