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笔者在对金融企业进行税务稽查时发现，不少金融企业在纳税上存在着不同程度的问题，有的甚至不择手段进行偷税，主要有：1.有法不依、有章不循金融企业会计法规和财务制度明确规定，金融机构发放贷款，应按国家规定的利率标推和财务会计制度的规定计算并收取利息，如果发放的?
The author of tax audits of financial enterprises found that many financial enterprises in the tax there are varying degrees of problems, and some even unscrupulous tax evasion, there are: 1. Law does not depend on the rules do not follow the financial accounting rules and The financial system clearly stipulates that loans granted by financial institutions shall be calculated and charged according to the stipulations of the interest rates set by the state and the provisions of the financial accounting system. If the loans are issued?