据某集团公司财务人员反映,该公司下属的某些子公司由于经营规模所限,在向银行申请贷款时常遇到困难,因为金融机构为了减少和防止不良贷款,不愿将资金贷给这些子公司。所以集团公司决定,由总公司统一向银行申请贷款,然后拨给这些下属子公司使用,子公司仍按金融机构规定的借款利率向总公司支付利息,并由总公司统一归还。在这种情形下,集团公司收到的这些下属分支机构上交的利息是否应纳营业税?这种统借统还方式在当前具有一定的普 According to the financial officers of a group company, certain subsidiaries of the company are often in difficulty applying for loans to banks due to their limited scale of operation because financial institutions are reluctant to lend money to these children in order to reduce and prevent bad loans the company. Therefore, the group company decided that the head office should apply for a loan from the bank uniformly and then allocate the loan to these subsidiaries. The subsidiary still paid interest to the head office according to the loan interest rate stipulated by the financial institution and was returned by the head office uniformly. Under such circumstances, whether the interest paid by the affiliated companies received by these subsidiaries should be treated as sales tax?