母公司向子公司收取的担保费能否税前扣除？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	母公司向子公司收取的担保费能否税前扣除？
释义	法律分析：可以。根据相关规定，子公司因生产经营需要，需要向银行借款而发生担保费用，属于与生产经营活动中合理支出，按规定可在税前扣除。但企业应作专项说明，同时出具中介机构出具的专项报告及其相关的证明材料。法律依据：《中华人民共和国企业所得税法》第八条企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。
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