It is said that it is required by the central bank that the loan service cannot be deducted, because if the loan can be deducted, the real interest rate of ordinary taxpayers and small-scale taxpayers will be different.

The real interest rate of ordinary taxpayers will be the nominal interest rate divided by 1.16, while the real interest rate of small-scale taxpayers is the nominal interest rate, which is higher than that of ordinary taxpayers.

This leads to the fact that the interest rate policy of the central bank will be distorted by the scale of enterprises in practice, and higher small-scale interest rates are not conducive to the development of small and medium-sized enterprises.

output tax amount:

output VAT refers to the value-added tax amount charged to the buyer by the VAT taxpayer according to the sales amount and the applicable tax rate when selling goods and taxable services. It belongs to a link in the financial process.

the output tax is divided into two types, including tax and excluding tax.