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企业之间的利息支出可以扣除吗
释义
法律主观:
企业在生产经营活动中发生的下列利息支出,准予扣除: (一)非金融企业向金融企业借款的利息支出、金融企业的各项存款利息支出和同业拆借利息支出、企业经批准发行债券的利息支出; (二)非金融企业向非金融企业借款的利息支出,不超过按照金融企业同期同类贷款利率计算的数额的部分。
法律客观:
《个人所得税专项附加扣除暂行办法》第十四条、第十五条规定
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