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How to understand "the interest rate of similar loans in the same period"
First, how to understand the "interest rate of similar loans in the same period"?

Q: The interest rate of similar loans in the same period only refers to the Benchmark Notice of the People's Bank of China on Adjusting the Deposit and Loan Interest Rate of Financial Institutions (Yinfa [2004] No.251). Does it mean that there is no interest rate limit? A: Paragraph 2 of Article 38 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the loans made by non-financial enterprises to non-financial enterprises shall not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period.

The floating interest rate allowed by financial enterprises also belongs to the "similar loan interest rate of financial enterprises in the same period". Canceling the floating range limit does not mean that there is no limit. For example, the bank's benchmark interest rate is 4%, and the original regulation fluctuates by 0.5%, that is, the original interest rate fluctuates between 3.5% and 4.5%; Cancel the floating range, which means ~ 4%.

Second, how to understand the interest rate of similar loans in the same period?

Interest rate of similar loans in the same period: it is the implementation standard of the loan interest rate of commercial banks, which is determined according to the upper and lower limits of the loan interest rate of the People's Bank of China. The interest rate of similar loans of the People's Bank of China in the same period has two meanings:

1. The loan term is divided into six months, 1 year, three years and five years. The interest rates of loans with different maturities are different; In addition, the People's Bank of China adjusts the benchmark loan interest rate from time to time. In addition, loans are divided into different types, such as: self-operated loans, entrusted loans and specific loans; Short-term loans, medium-term loans and long-term loans;

2. To calculate the interest of similar loans in the same period, it is necessary to first determine the loan type, then determine the loan term, and finally find out the interest rate within the loan term when the loan occurs.

Third, the interpretation of the deposit interest rate in the same period?

The bank's contemporaneous interest rate means that if your guarantee period is 1, the contemporaneous loan interest rate is the bank's current one-year loan interest rate, 5.3 1%. By analogy, the guarantee period is 2-5 years, and the loan interest rate is 5.76% for 2-5 years. More than 5 years, 5.94%.

Four, how to understand "the same loan interest rate"?

Pre-tax deduction is allowed for interest expenses that are not more than the amount calculated according to the interest rate of similar loans of financial enterprises in the same period. When an enterprise pays interest for the first time according to the contract requirements and makes pre-tax deduction, it shall provide a "description of similar loan interest rates of financial enterprises in the same period", which shall include the similar loan interest rates provided by any financial enterprise in this province at the time of signing the loan contract. Financial enterprises should be enterprises engaged in loan business with the approval of relevant government departments, including banks, finance companies, trust companies and other financial institutions. "Interest rate of similar loans in the same period" refers to the loan interest rate provided by financial enterprises under the condition that the loan term, loan amount, loan guarantee and corporate reputation are basically the same. It can be the average interest rate of the same kind announced by financial enterprises in the same period, or the actual loan interest rate provided by financial enterprises to some enterprises.