个人借款收的利息，要缴税吗？

Taxation on Interest Income - Individuals earning interest income in China from January 1, 2023, to December 31, 2027, are subject to a reduced value-added tax (VAT) rate of 1% [3] - The calculation for VAT on an interest income of 5000 yuan results in a VAT liability of 49.5 yuan [3] - Additional taxes such as urban maintenance and construction tax, education fee surcharge, and local education surcharge total 2.97 yuan based on the VAT amount [3] Personal Income Tax - Interest, dividends, and occasional income are taxed at a flat rate of 20% on the net amount after VAT deductions [3] - The personal income tax liability on the interest income of 5000 yuan, after accounting for VAT, is calculated to be 990.1 yuan [3] Stamp Duty on Loan Contracts - Loan contracts between individuals do not incur stamp duty as they are not listed in the taxable items under the Stamp Tax Law of the People's Republic of China [3] Invoice Management Regulations - According to the Invoice Management Measures, individuals and entities must obtain invoices for payments made in business transactions and cannot request changes to the item name or amount on the invoice [11][12] - Any act of issuing invoices that do not reflect actual business activities is prohibited [12][13]