目 录
3.1 关联企业间借入方借款费用的税务处理及会计处理方法. 3
4 关联企业间借款费用的会计及税务处理方法的问题及改进建议 9
摘 要
目前，规模较大的企业集团一般利用内部资金拆借以缓解资金缺乏的经济状态，一些关联企业也均通过款项流动来促进经济发展，这种现象在美国次贷危机影响下与2009年金融危机爆发后，导致了企业间诸多风险的积聚，例如：资产、机构人员的债权和债务同归一人、账目不清、经济利润一体化等等。因此，国际各国监管当局都在不断完善关联企业及其交易的规范，我国也一直在完善关联企业交易的相关法律并提高了贷款的利率和门槛以应对当前经济形势。
尽管关联企业的相关经济业务的处理在关注中成长，但在实务中，对这一业务的会计及税务处理仍旧是无法统一。在此背景下，根据现行的相关法律法规和规章制度，通过结合案例分析，探讨了在关联企业间发生借款时，对关联企业间借贷双方（借入方和借出方）借款费用的处理方法，并进行了规范的会计及税务处理探讨，从中找到处理不够得当的不足并提出改进措施，从而使企业相关的财务人员、税务监管部门高效完成工作的目的，降低由关联企业经济活动带来的风险，实现国家与企业的双赢。
关键词： 关联企业；借款费用；会计处理；税务处理
ABSTRACT
At present, the general use of internal funds to lend to larger enterprise groups to ease the shortage of capital in the economy, and some affiliates promote economic development by money flows. This phenomenon, which is under the influence of the U.S. subprime mortgage crisis and the financial crisis in 2009, results in the accumulation of many risks in the enterprise, such as the confused assets, the unclear accounts, the integration of economic profit and so on. Therefore, the national regulatory authorities and constantly improve the specification of the related enterprises and transactions , China has been perfecting the relevant laws of the related party transactions and loan interest rates and thresholds in response to the current economic situation.
Although related to the handling of the economic business of the affiliated companies is concerned about growth, but in practice, the business accounting and tax treatment is still not unified. In this context, this article in accordance with related laws and regulations in force and based on case analysis in order to standardize the accounting and tax treatment on borrowing costs between affiliated enterprises, including both lenders and borrowers ( borrowing side and lending side), when the discussion on loan between affiliated enterprises. Moreover, we find out some shortcomings and propose improvement measures. So that the corporate financial officers and tax regulators can efficient complete the whole work. And the purpose of the work, reduce the risk of economic activity brought about by the related enterprises and realize the national and Enterprise-win.
Key words: Affiliated Enterprises; Borrowing Costs; Accounting Treatment; Tax Treatment
