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税法对关联方借款费用进行了限制。《企业所得税税前扣除办法》第三十六条规定,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。关联方企业之间能否通过其他途径排除这一限制呢?本文通过举例说明关联企业可以采取两种方案进行纳税筹划,方案一是变借款为取得预付货款。方案二是变贷款为赊销销售。
The tax law limits the borrowing costs of related parties. Article 36 of the “Pre-tax Deduction Measures for Enterprise Income Tax” stipulates that when the amount of borrowings 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 taxation. Can the related enterprises exclude this restriction through other ways? This paper, through an example, shows that affiliates can adopt two schemes to carry out tax planning. The first scheme is to change the borrowed money to obtain the advance payment. Option two is to change loans for credit sales.