自《关于企业关联方利息支出税前扣除标准有关税收政策问题的通知》及相关法规实施以来,关于债权性投资和权益性投资的债资比及其相关利息费用的扣除问题一直是各方关注的焦点。本文基于新税法和新会计准则的相关规定,从企业筹资管理的角度出发对该问题进行了分析。 Since the “Circular on Relevant Tax Policies on Pre-tax Deduction of Interest Expenses of Affiliated Enterprises” and the implementation of the relevant laws and regulations, the deduction of debt-to-equity ratio and related interest expense on debt-equity investment and equity investment has always been the concern of all parties Focus. Based on the relevant provisions of the new tax law and the new accounting standards, this article analyzes the issue from the perspective of enterprise financing management.