银行应收未收利息营业税征收问题探讨

2009年1月1日开始实施修订的《营业税暂行条例》及《营业税暂行条例实施细则》，此政策与原银行应收未收利息征收营业税的规定有较大差异，给广大金融从业者对应收利息如何征收营业税带来了一些困扰。笔者根据应收利息特点、税收法规并结合多年从业经验，对银行应收利息及税收处理提出建议。

The Discussion on the Issue of Business Tax Collection on Interest Receivable of Banks

Provisional Regulations on Business Tax and Detailed Rule for the Implementation of the Provisional Regulations on Business Tax have been revised since January 1, 2009. The revised policy has a greater difference with former policy in regulations on the business tax collection on interest receivable of banks, which brings some puzzles for the vast number of financial practitioners about how to collect business tax on interest receivable. The paper puts forward suggestions on dealing with the tax treatment of inter-est receivable of banks based on the characteristics of interest receivable, tax regulations and many years of experience.