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当前,税务部门对企业委托金融机构发放贷款取得的利息收入征收营业税,而且采取由金融机构代扣代缴的征收方法。笔者认为,这种做法欠妥。根据我国《营业税暂行条例》的规定,交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业属于营业税的纳税企业,在其业务发生时需交纳营业税。除此之外的其它企业则属于非营业税纳税企业,只有在转让无形资产、销售不动产时才需要交纳营业税。因此,它们委托金融机构发放贷款取得的利息收入不需交纳营业税。另外,按照《企业会
At present, the tax department imposes a business tax on the interest income obtained from loans granted by the financial institutions entrusted by enterprises, and adopts the collection method withheld by the financial institutions. In my opinion, this practice is not proper. According to the Provisional Regulations on Business Tax, the tax-paying enterprises that are business tax in transportation, construction, finance and insurance, post and telecommunications, cultural and sports industry, entertainment industry and service industry are required to pay business tax when their businesses occur. Other than that, the other enterprises belong to non-business tax enterprises, and only need to pay business tax when transferring intangible assets and selling real estate. Therefore, they do not need to pay sales tax on the interest income they get from lending to financial institutions. In addition, according to "business will