各省、自治区、直辖市和计划单列市国家税务局: 为增强金融企业抵御风险的能力,促进金融企业的稳健发展,根据各地反映企业所得税征管中的一些情况,现对金融保险企业若干政策问题进一步明确如下: 一、金融企业贷款利息收入所得税处理问题 (一)金融企业发放的贷款,应按期计算利息并计入当期应纳税所得额。 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: In order to enhance the ability of financial enterprises to resist risks and promote the steady development of financial enterprises, some policy issues concerning financial and insurance enterprises are further clarified on the basis of some situations reflected in the collection and administration of enterprise income tax in various places As follows: First, the financial business loan interest income income tax treatment (A) loans issued by financial enterprises should be calculated interest on schedule and included in the current taxable income.