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(一)现行规定分析1.持有国债的利息收入是否要按利息收入交税持有国债的利息收入可以分为两类:一是持有到期的国债利息收入,二是未持有到期(交易)持有期间的国债利息收入。从目前的政策口径看,对持有到期的国债利息收入免征营业税的认可度较高,而利息收入未持有到期(交易)持有期间的利息收入免征营业税并不被广泛认可。
(I) Analysis of Current Provisions 1. Whether Interest Income from Treasury Bonds Should Be Taxed on Interest Income The interest income of government bonds held can be divided into two categories: one is the interest income of national debt due and the other is not held Interest income from government bonds during the holding period. Judging from current policy caliber, there is a high degree of recognition of the exemption of business tax on the interest income of national bonds with maturity, while the interest income exempt from business tax on interest income that is not held due (trading) is not widely accepted .