Legal analysis: the interest income of enterprise loans is subject to VAT. Individuals who want to lend money to enterprises have to pay VAT, and invoices can be issued by the tax bureau (0.05% stamp duty will be required at the same time when invoicing); Dividends and dividend income should also be subject to personal income tax at the tax rate of 20%. Therefore, the loan interest is tax-inclusive. 1, if a loan contract is signed, it should be stamped at the rate of 0.05‰; 2. According to the relevant provisions of the Provisional Regulations on Business Tax, enterprises that earn interest income should pay business tax in full at 5% of the tax item of "Finance and 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 built. Capitalize. (2) The "interest expense" in financial expenses refers to the interest expense incurred by the enterprise to raise funds needed for production and operation and related handling fees. (2) The interest expense incurred by financial expenses at different production stages (1) is recorded in the "period expense" of the enterprise. (2) The interest expense incurred by "special loan" before the completion of fixed assets is recorded in the value of fixed assets: The calculation of interest is different. During the capitalization period of borrowing costs, the capitalization amount of interest (including amortization of discount or premium) in each accounting period shall be determined according to the following methods: (1) If special loans are borrowed for the purchase, construction or production of assets that meet capitalization conditions, the actual interest expenses incurred in the current period of special loans shall be used. The amount after deducting the interest income obtained by depositing unused loan funds into the bank or the investment income obtained by temporary investment is determined. (2) If the general loan is occupied for purchasing, constructing or producing assets that meet the capitalization conditions, the enterprise shall multiply the capitalization rate of the occupied general loan according to the weighted average of the accumulated asset expenditure exceeding the special loan part. Calculate and determine the amount of interest that should be capitalized on general loans. The capitalization rate should be calculated and determined according to the weighted average interest rate of general loans. (3) If there is a discount or premium on loans, the amount of discount or premium that should be amortized in each accounting period should be determined according to the actual interest rate method, and the amount of interest in each accounting period should be adjusted. During the capitalization period, the amount of interest capitalized in each accounting period should not exceed the amount of interest actually incurred on relevant loans in the current period. Legal basis: Article II of the Individual Income Tax Law of the People's Republic of China. (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 income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. 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, VAT input tax of interest cannot be deducted from VAT output tax.

2. Relevant regulations: The provisions of the Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36) on related matters: The original value tax is generally purchased by taxpayers for services, intangible assets or real estate, and the input tax of the following items shall not be deducted from the output tax: (6) The purchased passenger transportation 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 in obtaining interest income from various loans shall be included in the profit and loss category ().

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