1994 年实施的新税制，针对金融企业业务的发展状况对营业税的征税范围进行了调整，从笼统的银行及其他金融业务调整为贷款、融资租赁、金融商品转让、金融经纪业和其他金融业务。新的营业税条例实行以来，实践中遇到一些如贷款与投资的区分、转让金融商品的征税条件等若干 问 The new tax system implemented in 1994 adjusted the scope of taxation of business tax for the development of financial enterprises’ business and adjusted from general banking and other financial businesses to loans, financial leasing, transfer of financial products, financial brokerage and other financial businesses . Since the introduction of the new Business Tax Regulations, some problems encountered in practice, such as the distinction between loans and investments and the taxation conditions for the transfer of financial products,