《中华人民共和国企业所得税暂行条例实施细则》第二十一条规定，纳税人购买国债利息收入，不记入应纳税所得额，这种规定比较笼统，在实际工作中难以把握。尤其商业银行由于其资金取得的特殊性，容易在政策执行中出现偏差。据调查商业银行取得国债利息收入有以下两种情况：一 Article 21 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China stipulates that the taxpayers’ interest income from the purchase of national debt is not recorded in the amount of taxable income. Such provisions are more general and difficult to grasp in actual work. In particular, due to the particularity of the capital obtained by a commercial bank, it is easy to deviate in the implementation of the policy. According to the survey of commercial banks to obtain interest income from national debt in the following two situations: First