1. According to the first paragraph of Article 2 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), "5 ... Taxpayers accept loan services, and pay the lender investment and financing consulting fees, handling fees, consulting fees and other expenses directly related to the loan and their input tax.
2. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Cai Shui [20 16] No.36), "..... Unless otherwise specified, the contents specified in the annex of this notice shall be implemented as of May 20 1 6. "