农信社支农再贷款多纳营业税问题应予重视

• 作 者: 赵筱平 聂喜旺 师青山
• 机 构: 河南省安阳市信合办,河南省安阳市信合办,河南省安阳市信合办
• 出 处: 中国农村信用合作
• 发表日期: 2005年03期
• 关键词: 支农再贷款 营业税 人民银行 利息收入 银行支付 缴纳营业税 税务机关 转贷 支农资金 利息收人

支农再贷款是人民银行为解决农信社支农资金不足而发放的再贷款,按照税法规定该项业务为转贷业务,应扣除向人民银行支付的再贷款利息后再计营业税。目前,农信社在使用人民银行支农再贷款时,所得利息收入全部按照5％的税率向税务机关缴纳营业税,没有将支付给人民银行的那部分利息收入剔除,额外多缴纳了营业税金。

Peasants and sub-lending is the repayment of loans granted by the People’s Bank of China to solve the problem of inadequate funds for RCCs’ agricultural development. According to the tax law, the business is lending business, and the sales tax should be deducted after deducting interest on the re-lending paid by the People’s Bank of China. At present, when the RCCs used the PBOC’s policy of supporting agriculture and then repaying loans, all the interest income received by the RCCs paid business tax to the tax authorities at the rate of 5%. The part of the interest income paid to PBOC was not removed and the business tax was additionally paid.