一、存在的问题1.可操作性差。按照现行税法的规定,银行营业税征税范围的界限不明确,导致税法执行中随意性较大,可操作性较差。仅就贷款业务而言,税法规定包括自有资金贷款和转贷,前者以利息收入全额为计税依据,后者以利息收入差额为计税依据。同时又规定,金融机构往来业务暂不征收营业 First, the problems 1. Poor operability. According to the provisions of the current tax law, the scope of the taxation scope of bank business tax is not clear, which leads to greater arbitrariness and poor operability in the tax law enforcement. Only for the loan business, the tax law includes loans and lending with its own funds. The former uses the full amount of interest income as the tax basis and the latter based on the interest income difference. At the same time, it stipulates that the business transactions between financial institutions will not be levied temporarily