城市农村信用合作社所得税和一部分营业税划归县级国家税务局征管后,最近,笔者从信用合作社了解到,近几年来,对发放贷款未到期含展期应计利息,计入当期损益、并征营业税问题,信用社与税务稽查部门对国家税法和《金融企业会计制度》理解不一致,按规定执行有距离,主要存 In recent years, the author learned from credit cooperatives that in recent years loans have not expired, including accrued interest accrued during the period, included in the current period Profit and loss, and levy business tax issues, the credit cooperatives and tax inspection departments on the national tax law and “financial enterprise accounting system” understanding of inconsistencies, the implementation of the provisions of the distance, the main deposit