各省、自治区、直辖市税务局,各计划单列市税务局: 营业税税目注释规定对人民银行的贷款业务不征税。最近,部分地区税务机关要求进一步明确人民银行贷款业务不征收营业税的具体范围。为统一税收政策,经研究,现明确如下: 对人民银行的贷款业务不征税,是指人民银行对金融机构的贷款业务,人民银行对企业贷款或委托金融机构贷款的业务应当征收营业税。抄:财政部、中国人民银行 Inland Revenue Department of each province, autonomous region, or municipality directly under the Central Government, and tax bureau of each city separately listed in the plan: The annotation of business tax items does not require taxation on the loan business of the PBC. Recently, some regions’ tax authorities demanded further clarification on the specific scope of the business tax that is not imposed on the PBOC’s loan business. To unify the tax policy, the study clearly states the following: No levying on the lending business of the People’s Bank refers to the lending business of the People’s Bank of China to financial institutions, and the business tax levied by the People’s Bank of China on lending of enterprises or entrusted financial institutions. Copy: Ministry of Finance, People’s Bank of China