营改增之后,债券持有期间的利息要缴纳增值税,债券买卖的价差也要缴纳增值税。那么,持有期间的利息,是实际收到才缴纳增值税,还是计提时就缴纳增值税?买卖债券的价差要缴纳增值税,价差按照交易的全价计算还是按照净价计算?上述问题,现行法规还没有明确的规定。我们根据有关的法规,进行分析,以期得出相对合理的结论。 After the battalion is changed, the interest on the bonds will be subject to value added tax, and the bond spread will have to pay value added tax. Then, interest held in the period, is actually received before paying VAT, or when you pay VAT on the purchase and sale of bonds spreads to pay value-added tax, spread according to the transaction’s full price or net price calculation? , The current laws and regulations is not yet clearly defined. According to the relevant laws and regulations, we carry out analysis in order to reach a relatively reasonable conclusion.