In the same period, the loan interest rate of similar banks = 6× 2 ÷ 200×100% = 6%; Borrowing 800,000 yuan of working capital from the employees of this enterprise, the allowable deduction limit of loan interest expense is = 80× 6 %××12 = 24,000 yuan, the actually paid loan interest is 40,000 yuan, and the taxable increase of interest expense is = 4-2.4 = 1.6 million yuan.

Borrower: enterprise, lender: affiliated enterprises, shareholders and natural persons related to the enterprise. Deduction standard: the part that does not exceed the stipulated asset-liability ratio and the interest rate of similar loans of financial enterprises in the same period is allowed to be deducted. The ratio of financial enterprises accepting creditor's rights investment from related parties to their equity investment is 5: 1, and that of other enterprises is 2: 1.

Deduction of loan principal and loan interest rate. Deduction standard = loan principal whose asset-liability ratio does not exceed the proportion × similar loan interest rate of financial enterprises in the same period× borrowing time.

Extended knowledge related to finance:

Debit: non-financial enterprise, credit: financial enterprise, deduction standard: interest expenses can be deducted according to the facts, including interest expenses of various deposits and interbank loans of financial enterprises, and interest expenses of bonds issued by enterprises after approval.

Non-financial enterprises, unrelated non-financial enterprises, internal employees and natural persons are allowed to deduct the amount that does not exceed the interest rate of similar loans of financial enterprises in the same period, and the excess is not allowed to be deducted. The deduction standard is = loan principal × similar loan interest rate of financial enterprises in the same period × borrowing time.