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Announcement of the Ministry of Finance and the State Taxation Administration on Issues Concerning Enterprise Income Tax Policies on Perpetual Bonds [Effective]
财政部、税务总局关于永续债企业所得税政策问题的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on Issues Concerning Enterprise Income Tax Policies on Perpetual Bonds 

财政部、税务总局关于永续债企业所得税政策问题的公告

(Announcement No. 64 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第64号)

For the purpose of further clarifying the application of enterprise income tax policies on perpetual bonds, in accordance with the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the relevant issues are hereby announced as follows: 进一步明确永续债的企业所得税政策适用,根据《中华人民共和国企业所得税法》及其实施条例的有关规定,现就有关问题公告如下:
I. The enterprise income tax policies on dividends and bonuses may apply to the perpetual bonds issued by enterprises, that is, where the interest income from a perpetual bond obtained by an investor is of the nature of dividends or bonuses, it shall be treated in accordance with the relevant provisions of current enterprise income tax policies, and, in particular, if both the issuer and the investor are resident enterprises, the interest income from the perpetual bond may be subject to the provisions on exemption of enterprise income tax on dividends, bonuses and other equity investment returns distributed between resident enterprises as prescribed by the Enterprise Income Tax Law; and, at the same time, the interest expenditure on the perpetual bond paid by the issuer shall not be deducted before the payment of enterprise income tax.   一、企业发行的永续债,可以适用股息、红利企业所得税政策,即:投资方取得的永续债利息收入属于股息、红利性质,按照现行企业所得税政策相关规定进行处理,其中,发行方和投资方均为居民企业的,永续债利息收入可以适用企业所得税法规定的居民企业之间的股息、红利等权益性投资收益免征企业所得税规定;同时发行方支付的永续债利息支出不得在企业所得税税前扣除。
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