Tax Burden On Loan Interest Income Of Financial Enterprises
The State Administration of Taxation has issued a notice recently. Finance Enterprise loan interest income date confirmation and Income tax Deal with problems clearly. The notice has been implemented since December 5th this year.
The notice stipulates that loans issued by financial enterprises according to regulations belong to non overdue loans (including extension), and shall be subject to the principle of collecting principal after interest first.
loan
The interest rate calculated by the contract and the time limit for the settlement of interest are calculated, and the income is recognized on the date of the debtor's interest payable; it is an overdue loan, and the receivable interest after the overdue period shall be on the date actually received, or though not actually received, but the accounting is recognized as the date of interest income, and the realization of the income is recognized.
The notice also made it clear that financial enterprises have recognized interest receivable on interest income, which has not been recovered after 90 days overdue, and the amount of current taxable income has been deducted from accounting interest.
Financial enterprises have already reduced interest receivable unearned interest, and should be included in the current taxable income to pay tax when the subsequent year is recovered.
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