论文部分内容阅读
当前表外利息问题在金融行业普遍存在。但自2009年1月1日开始实施修订后的《营业税暂行条例》及《营业税暂行条例实施细则》出台后,原《关于金融企业应收未收利息征收营业税问题的通知》(财税[2002]182号)被废止,造成对表外利息是否征收营业税带来困扰。本文拟从表外利息特点进行分析,提出表外利息征税的建议,供有关部门参考。
The current issue of off-balance sheet interest rates is prevalent in the financial industry. However, since the promulgation of the Provisional Regulations on Business Tax and the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax since January 1, 2009, the original Circular on Business Taxes on Interest Receivables Receivable by Financial Enterprises (Cai Shui [2002] No. 182) was abolished, resulting in interest on the balance sheet whether the business tax imposed troubled. This article intends to analyze the characteristics of off-balance sheet interest, put forward the proposal of tax levy on off-balance sheet, for the relevant departments for reference.