企业向银行支付的罚息可以在税前扣除嘛？-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	企业向银行支付的罚息可以在税前扣除嘛？
释义	可以，根据《中华人民共和国企业所得税法》第十条第四项规章的“罚金、罚款和被没收财物的损失”属于行政处罚范畴，不得在企业所得税前扣除。企业支付的银行罚息属于纳税人按照经济合同规章支付的违约金，不属于行政罚款，因此可以在企业所得税前扣除。法律依据：《中华人民共和国企业所得税法》第十条第四项罚金、罚款和被没收财物的损失属于行政处罚范畴，不得在企业所得税前扣除。企业支付的银行罚息属于纳税人按照经济合同规章支付的违约金，不属于行政罚款，因此可以在企业所得税前扣除。
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