关于企业购入债券后持有至到期取得的利息是否应缴营业税的分析

关于企业购入债券后持有至到期取得的利息是否应缴纳营业税,各地存在理解分歧和执行差异。本文认为,对债券持有至到期取得的利息不缴纳营业税,是有明确的税收政策依据的。《营业税税目注释(试行稿)》(国税发[1993]149号)中"存款或购入金融商品行为,不征收营业税"的规定,就是指对购入金融商品后取得的持有收益不征收营业税。因此,对持有至到期的债券取得的利息不应缴纳营业税。

About whether the bond interest that the enterprises buy and hold to maturity should be subject to business tax, there are differences in understanding and implementation. In the paper, the an- swer is no, because there is a clear tax policy for it. According to ＂Annotations on Business Tax Catego- ry ＂（Trial Implementation） （Issued [1993]149）, the deposit or purchase of financial products is not sub- ject to collect business tax. Therefore, the bond interest held to maturity should not be subject to busi- ness tax.