马克思主义认为,利息是利润的再分配。由于受这一理论的支配,在我国的经济生活中,就演绎出这样一个规律,银行贷款利息应在企业的税前利润中列支,不能进入成本。否则,利息支出进入了成本,就成了商品价格的组成部分,利息也就由消费者承担了。在我看来,这种利息支付论是值得商椎的,特别是在市场经济条件下,更有必要: Marxism believes that interest is the redistribution of profits. Due to the domination of this theory, in our country’s economic life, we deduce such a law that interest on bank loans should be expensed in the pretax profits of the enterprises and costs can not be entered. Otherwise, the interest expense into the cost, it has become an integral part of the commodity price, the interest will be borne by the consumer. In my opinion, this kind of interest payment theory is meritorious, especially under market economy conditions: