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各设区市地方税务局、国家税务局:现将《国家税务总局关于银行贷款利息收入营业税纳税义务发生时间问题的通知》(国税发〔2001〕38号)转发给你们,并提出以下贯彻意见,请一并遵照执行。一、国家对银行应收未收利息财务核算办法改变,营业税纳税义务发生时间相应作了调整,势
Local taxation bureaus and state tax bureaus: Notice of the State Administration of Taxation on the Time of Paying Business Tax on Interest Income from Interest on Bank Loans (Guo Shui Fa [2001] No. 38) is hereby forwarded to you and put forward the following opinions Please follow the implementation. First, the state has adjusted the financial accounting methods for uncollected interest receivable by the banks and adjusted the time when the tax obligation of business tax occurred