浅析借款费用的税务处理

在企业的生产经营过程中,为了扩大企业规模,以及更好地发挥财务杠杆的作用,经常会发生对外筹资业务,向银行或其他单位及个人借款,从而产生借款费用支出,即企业因借款而发生的利息及其他相关成本,如何对这些借款费用进行财务核算以及怎样按照税法规定在企业所得税税前扣除,作为财务人员应有基本了解,以便更加准确地核算企业的经营成果,正确纳税.

An Analysis of the Tax Treatments for Borrowing Costs

In the process of enterprise＇ s production and operation, in order to expand the scale of the enterprise and better play the role of the financial leverage, the enterprise often need financing, to borrow money from the bank or individuals. So the borrowing costs appeared, that is the amount of interest on a loan and other related costs. As fi- nancial personnel,we should have a basic understanding of how to account the borrowing costs for financial account- ing and how to deducted before duty of enterprise income tax in tax law. So we can account the operating results of the accounting firms accurately and report the tax correctly.