Legal analysis: enterprise loan interest income is subject to VAT. Individuals who want to lend money to enterprises have to pay value-added tax, and invoices can be issued by the tax bureau (0.05% stamp duty will be required when issuing invoices); Dividends and dividend income should also be subject to personal income tax at the rate of 20%. So the loan interest includes tax. 1. If a loan contract is signed, it shall be stamped at 0.05‰; 2. According to the relevant provisions of the Provisional Regulations on Business Tax, enterprises that have obtained interest income should pay business tax in full at 5% of the tax item of "financial insurance"; 3. Interest income is used as investment income to pay enterprise income tax. The difference between general loan interest and special loan interest: 1, with different meanings (1) The interest expenses incurred by "special loan" before the completion of fixed assets are included in the value of fixed assets under construction. Capitalize. (2) The "interest expense" in financial expenses refers to the interest expense and related handling fees incurred by an enterprise to raise funds needed for production and operation. (2) Interest expenses (1) incurred by financial expenses in different production stages are recorded in the "period expenses" of the enterprise. (2) Interest expenses incurred in "special loan" before the completion of fixed assets are included in the value of fixed assets. The calculation of interest during capitalization of borrowing costs is different, and the capitalization amount of interest in each accounting period (including amortization of discount or premium) shall be determined according to the following methods: (1) If special loans are borrowed for purchasing, constructing or producing assets that meet capitalization conditions, the actual interest expenses incurred in the current period of special loans shall be used. Determine the amount after deducting the interest income obtained by depositing unused loan funds into the bank or the investment income obtained by temporary investment. (2) If the general loan is occupied for the purchase, construction or production of assets that meet the capitalization conditions, the enterprise shall multiply the capitalization rate of the occupied general loan by the weighted average of the accumulated asset expenditure exceeding the special loan. Calculate and determine the interest amount that should be capitalized for general loans. The capitalization rate shall be calculated and determined according to the weighted average interest rate of general loans. (3) If there is a discount or premium on the loan, the amount of the discount or premium to be amortized in each accounting period shall be determined according to the effective interest rate method, and the interest amount in each accounting period shall be adjusted. During the capitalization period, the amount of interest capitalized in each accounting period shall not exceed the amount of interest actually incurred by the relevant loans in the current period. Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC). (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.

2. Can a special VAT invoice be issued for the interest income from bank loans?

1. The input VAT amount of interest cannot be deducted from the output VAT amount.

2. Relevant regulations: The provisions of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax (Caishui [2016] No.36) on related matters: Taxpayers generally use the original tax amount when purchasing services, intangible assets or real estate, and the input tax amount of the following items shall not be deducted from the output tax amount: (6) purchased passenger services, loan services, catering services, daily services of residents and entertainment services. Interest belongs to loan service.

3. The business tax payable by China Bank for obtaining interest income from various loans shall be included in the profit and loss category ().

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