金融行业的税收，是地方的重点税源。金融行业具有自身的特点，无论是业务种类、经营管理，还是会计核算，都明显地区别于其它行业。因此，在征收营业税方面，尚存在以下问题：一、偷梁换柱逃避纳税按现行税收政策规定，逾期贷款三年、二年、一年以上的催收贷款应收未收利息， Taxes in the financial industry are the key tax sources for the place. Financial industry has its own characteristics, whether it is business types, management, or accounting, are clearly different from other industries. Therefore, in the collection of business tax, there are still the following problems: First, to evade tax According to the current tax policy, overdue loans for three years, two years, more than one year of receivables receivables interest receivables,