国家税务总局日前下发通知，对金融企业贷款利息收入日期确认及所得税处理问题给予明确。通知自今年12月5日起实施。
State Administration of Taxation recently issued a notice, acknowledge and deal with the problem to give a clear tax on interest income from the date of the financial business loans. Notice since December 5 this year to implement.

通知规定，金融企业按规定发放的贷款，属于未逾期贷款（含展期），应根据先收利息后收本金的原则，按贷款合同确认的利率和结算利息的期限计算利息，并于债务人应付利息的日期确认收入的实现；属于逾期贷款，其逾期后发生的应收利息，应于实际收到的日期，或者虽未实际收到，但会计上确认为利息收入的日期，确认收入的实现。
The notice stipulates that the provisions of the loan issued by financial companies, are not overdue loans (including extension), should be based on the principle of interest income received after the first principal term interest rates and interest on the loan contract settlement recognized in the calculation of interest, and to deal with debtors interest income is recognized date; are overdue loans, interest receivable after its overdue, should at the date of actual receipt of, or has not yet actually received, but is recognized as interest income on the date of accounting, revenue is recognized .

通知同时明确，金融企业已确认为利息收入的应收利息，逾期90天仍未收回，且会计上已冲减了当期利息收入的，准予抵扣当期应纳税所得额。金融企业已冲减了利息收入的应收未收利息，以后年度收回时，应计入当期应纳税所得额计算纳税。
The notice also clear that financial companies have confirmed interest receivable as interest income, the overdue 90 days yet to recover, and the accounting has been offset against the interest income, the deduction allowed current taxable income. Financial companies have offset the interest income interest receivable, while subsequent years to recover, should be included in the current taxable income to calculate taxes.