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在日常税收检查中发现有些金融企业对全部逾期贷款按实际收到的利息收入计提营业税，这种做法是不正确的。财政部财商字（１９９７）５１号文规定：“将《金融保险企业财务制度》第四十一条改为：借款合同约定到期（含展期后到期）但未归还的放款，作为逾期放款，其中逾期...
In the routine tax inspection, some financial enterprises found that it was incorrect to make business tax on all the overdue loans according to the actually received interest income. Article 51 of the MOFCOM Shou Shang Zi (1997) stipulates: "Article 41 of the Financial System of Financial and Insurance Enterprises shall be replaced by the following: Loans which are due but not yet returned after expiration of the loan contract Loans, which overdue ...