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贷款利息没有发票怎么入账

2024-01-24   Meteor

贷款利息没有发票先计入其他应收款。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,可以税前扣除。
根据新《税法实施条例》相关规定: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。
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