Study On Tax Problems Related To H Enterprise Capital Chain Rupture

With the develop ment of market econo my, Private le nd ing as a easy andconvenie nt means of fina nc ing, to some extent, eases the contrad iction between thebank credit funds shortage and the borrower needs, pro motes econo mic develop ment.However the randomness has not only brought huge r isk in the financ ia l market andsocia l stability, but also a severe cha llenge to the taxation. H enterprise as a sma ll andmed ium-sized enterprises, the ma in source of fund ing is pr ivate lend ing, howeverbecause of b lind expans ion and excessive fina nc ing eventua lly led to the fracture of Henterprise capita l chain, with the enterprise capita l chain rupture, a series of taxproblems gradually emerge.comb ined with the var ious tax laws and regulatio ns, this paper want to figure outthe proble ms of interest expense deductio n and assets loss deduction with re latedparties, nonaffilia ted parties, nonfina nc ia l enterprises and personal loan interestpayme nts. Points out that the enterprise borrowing money from the related partiesshould conform to the independent transactio n pr inc ip le, at the sa me time, attentionshould be pa id to control loan scale which can he lp avo id unnecessary tax adjustment.When borrowing fro m other companies and individua ls, it is necessary to payattentio n to the contract, but a lso obtain le gal bills o f interest, which will lower thetax risk to the acceptable range. In the events of the loss of assets, the enterpriseshould not only do accounting a nd co llect the inter nal a nd externa l evidence time ly,but also do the right declaration to the tax authorities, in order to prevent risk.In the fo lk lend ing flood stage, this paper stud ies an accurate understanding ofthe tax laws which p lay an important ro le to he lp sma ll a nd med ium-s ized enterprisesavoid financing risk of tax evasion.