Business tax needs to be declared and paid (the tax rate is 5%). At the same time, it is necessary to declare and pay the urban construction tax and education surcharge calculated by the actual business tax. Loans belong to the tax collection scope of "finance and insurance", and loans refer to the act of lending funds to others for use. No matter financial institutions or other units, as long as it is the act of lending funds to others, it shall be regarded as the act of lending, and business tax shall be levied according to the tax item of "finance and insurance". The business tax rate is 5%.

1. If the lender lends money through the bank, it will be withheld and remitted by the bank;

2. If the lender borrows money by himself, it needs to declare it by himself;

3. Interest income from the loan is subject to business tax and surcharges. If the lender is an enterprise, the enterprise income tax is calculated as the current income; If it is an individual, you need to pay personal income tax.

Two, what kind of taxes should be paid for the interest income of loans between enterprises?

Business tax needs to be declared and paid (the tax rate is 5%). At the same time, it is necessary to declare and pay the actually paid education surcharge. Loans belong to the tax collection scope of "finance and insurance", and loans refer to the act of lending funds to others for use. No matter financial institutions or other units, as long as it is the act of lending funds to others, it should be regarded as the act of lending, and the business should be levied according to the tax item of "finance and insurance"

1, if the lender puts it through the bank.

2. If the lender borrows money by himself, it needs to declare it by himself;

3, the interest income of the loan needs the enterprise, and the enterprise income tax is calculated as the current income; If it's an individual, it needs

Extended information In real life, it is difficult to determine the taxpayer in some specific situations, so the withholding agents of business tax mainly include the following types:

(1) Where a financial institution is entrusted to issue loans, the financial institution entrusted to issue loans shall be the withholding agent for the tax payable; When a financial institution accepts loan business from other units or individuals, if the funds of the entrusting party are transferred to the agency, the agency will lend the funds to the user unit or individual, and the agency that finally issues the loan to the user unit or individual and obtains the loan interest will withhold the business that the entrusting party should accept.

(2) When taxpayers provide taxable services for construction, they shall determine the withholding agent for application of cultural tax in accordance with the following provisions:

1, the construction project is subject to general contracting and is the withholding agent.

2, taxpayers to provide taxable services in the construction industry, whether the implementation of subcontracting, the tax authorities can construction units and individuals as withholding agents of business tax:

(1) The taxpayer is engaged in providing taxable services in the construction industry;

(2) the taxpayer did not record it in the place where the labor service occurred.