为了提高金融企业的风险防范能力，适应银行应收未收利息财务核算办法的调整，现就银行应收未收利息的营业税纳税义务发生时间问题通知如下：一、纳税人发放贷款后，其贷款利息自结息日起，逾期未满１８０天（含１８０天）的应收未收利息，应以取得利息收入权利的当天为其纳税 In order to improve the ability of financial enterprises to prevent risks and to adapt to the adjustment of the financial accounting measures for the uncollected interest receivable by banks, the following is hereby notified as to the time of occurrence of the business tax liability of the unpaid interest of the banks: 1. After the taxpayers have issued loans, their loans Interest Interests from the date of the Closing date, the overdue 180 days (including 180 days) of unpaid interest receivables should be the date of the right to obtain interest income tax