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委托贷款利息在土地增值税前、企业所得税前是按约定的贷款利息据实扣除还是按向非金融企业贷款利息处理,在实践中一直存在争议。争议的焦点是委托贷款是不是属于金融机构贷款以及是否能取得相应的利息票据。根据《中国银行关于印发中国银行委托贷款管理暂行规定的通知》(中银险〔2001〕15号)以及银监会于2015年1月16日发布的《商业银行委托贷款管理办法(征求意见稿)》,委托贷款是指委托人提供资
Entrusted loan interest before the land value increment tax, corporate income tax before the loan interest is actually deducted according to the agreement or non-financial enterprises to pay interest on loans, in practice there has been controversy. The focus of the controversy is whether the entrusted loans belong to the loans of financial institutions and whether the corresponding interest coupons can be obtained. Pursuant to the Notice of Bank of China on Issuing the Interim Provisions on the Management of Entrusted Loans by Bank of China (BOC Insurance [2001] No. 15) and the Administrative Measures on Entrusted Loans of Commercial Banks (Draft for Comment on Commercial Banks) promulgated by the CBRC on January 16, 2015, Entrusted loans refers to the client to provide funding