If it is a financial enterprise, then this kind of interest as an accounting entry of operating income accounting is,

Debit: bank deposit,

Loan: main business income-interest income,

Debit: Taxes payable-VAT payable-output tax,

If it is a non-financial enterprise, interest can directly offset financial expenses.

Debit: bank deposit,

Debit: financial expenses-interest income debited in scarlet letter,

Debit: Taxes payable-VAT payable-output tax.