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经国务院批准,对地方商业银行转贷用于清偿农村合作基金会债务的专项贷款利息收入免征营业税.上述专项贷款,是指由人民银行向地方商业银行提供,并由商业银行转贷给地方政府,专项用于清偿农村合作基金会债务的贷款.本通知下发前各地已征收入库的税款从以后纳税期的应交营业税款
With the approval of the State Council, the business tax will be exempt from the interest income on special loans lent by local commercial banks for liquidating the debt of the Rural Cooperative Foundation, which is provided by the People’s Bank of China to local commercial banks and is lent by commercial banks to local governments The government earmarked a loan for the settlement of the debt of the Rural Cooperative Foundation. Taxes levied on warehouses collected before this notice were issued