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What interest income can be exempted from value-added tax in the pilot reform of the camp?
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36),

Before (1)20 16, 12, 3 1, farmers in financial institutions made small loans.

(2) National student loans.

(3) National debt and local government debt.

(4) The People's Bank of China lends money to financial institutions.

(5) Personal housing loans issued by the housing provident fund management center with the housing provident fund in the designated entrusted bank.

(six) foreign exchange loans issued by financial institutions entrusted by the foreign exchange administration departments in the process of operating the national foreign exchange reserves.

(7) In the unified borrowing and unified repayment business, the interest charged by the enterprise group or the core enterprise in the enterprise group and the financial company to which the group belongs to the enterprise group or the subordinate units within the group according to the loan interest rate paid to financial institutions or the coupon rate level of bonds paid.

(8) Financial interbank transactions.