Two departments: The bond interest income obtained by overseas institutions investing in the domestic bond market is temporarily exempt from corporate income tax and value-added tax.
On January 15th, the Ministry of Finance and the State Administration of Taxation issued the Announcement on Continuation of Implementing the Enterprise Income Tax and Value-Added Tax Policies for Overseas Institutions Investing in the Domestic Bond Market.
On January 15th, the Ministry of Finance and the State Administration of Taxation issued the "Announcement on Continuing the Implementation of Enterprise Income Tax and Value-Added Tax Policies for Overseas Institutions Investing in the Domestic Bond Market". To further promote the opening of the bond market to foreign investors, from January 1, 2026 to December 31, 2027, the bond interest income obtained by overseas institutions investing in the domestic bond market will be temporarily exempt from enterprise income tax and value-added tax. The above-mentioned exemption from enterprise income tax does not include bond interest income obtained by overseas institutions established in China or their institutions or premises that are directly related to them.
This article is selected from the official website of the Ministry of Finance, edited by GMTEight: Feng Qiuyi.
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