Subjectivity of law: interest income should be taxed. Interest income is also a part of normal income and included in total income. In fact, interest income from bank deposits is included in financial expenses, which affects the total profit and requires income tax. Income in debt interest is exempt from enterprise income tax, and interest income between non-financial institutions and banks is subject to enterprise income tax.

Legal Objectivity: Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC) refers to the total income obtained by an enterprise from various sources in monetary and non-monetary forms. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from property transfer; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income. Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to individual income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.