税制改革以前,银行是以其贷款利息收入为营业额计算交纳营业税。新的《中华人民共和国营业税暂行条例》规定:转贷业务,以贷款利息减去借款利息后的“余额”为营业额。所谓转贷业务,是指将借入的资金贷与他人使用的业务。笔者认为,转贷业务按“余额”纳税存在以下问题。 一、税负明显偏轻。从现行利率政策上看,银行借入资金的平均利率与其吸收存款的平均利率基本接近。例如,现行专业银行向人民 Before the reform of the tax system, the bank calculated the sales tax on the interest income of its loans and paid the sales tax. The new “Provisional Regulations of the People’s Republic of China on Business Tax” states: In the lending business, the “balance” after deducting interest on loans from interest on loans is the turnover. The so-called lending business, refers to the borrowed funds lending and others to use the business. The author believes that the lending business by “balance” tax the following problems. First, the tax burden is obviously light. From the perspective of the current interest rate policy, the average interest rate borrowed by banks is basically close to the average interest rate of its deposits. For example, the current professional bank to the people