《涉外税务》税务师信箱:企业销售货物后,将未及时收回的货款转入借款,因此而产生的利息是否应征收增值税,可通过审查购销双方的购销合同和借款合同、手续等办法,核实该借款的真实性,若借款的确属实,则该部分利息收入不应征收增值税,而应征营业税;若该借款不实,其利息只是销货 “Foreign-related tax” tax account mailbox: after the sales of goods, the enterprise will not transfer the money back into the loan in time, so the interest should be levied value-added tax, by reviewing the purchase and sale of both the purchase and sale contracts and loan contracts, procedures and other methods, To verify the authenticity of the loan, if the loan is indeed true, then the part of the interest income should not be imposed value-added tax, and apply for business tax; if the loan is not real, the interest is only the sale