随着利息税的开征 ,各行各业都面临着利息税的计算与缴纳及其账务处理等相关业务。如何在实际操作中加以解决 ,笔者认为 ,应从以下几个方面入手 :首先 ,合理确认利息税的归属。我们知道 ,利息税的开征 ,是对利息收入的一种调节 ,就企业而言 ,所支付的利息税是一种必然的耗费。 With the introduction of interest tax, all walks of life are faced with the calculation and payment of interest tax and its related transactions such as account processing. How to solve in practice, I think, should start from the following aspects: First, a reasonable confirmation of interest tax attribution. We know that the introduction of interest tax is a kind of adjustment to the interest income. For enterprises, the interest tax paid is a kind of inevitable expense.