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Announcement of the Ministry of Finance and the State Taxation Administration on the Income Tax Policies for Railway Bond Interest Income [Effective]
财政部、税务总局关于铁路债券利息收入所得税政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on the Income Tax Policies for Railway Bond Interest Income 

财政部、税务总局关于铁路债券利息收入所得税政策的公告

(Announcement No. 57 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第57号)

For the purpose of supporting national rail construction, the relevant income tax policies for investors' income of interest on the railway bonds issued by China Railway Corporation are announced as follows: 为支持国家铁路建设,现就投资者取得中国铁路总公司发行的铁路债券利息收入有关所得税政策公告如下:
I. The enterprise income tax on an enterprise investor's interest income from holding railway bonds issued in 2019 through 2023 shall be reduced by half. 卡在了奇怪的地方  一、对企业投资者持有2019-2023年发行的铁路债券取得的利息收入,减半征收企业所得税。
II. An individual investor's interest income from holding railway bonds issued in 2019 through 2023 shall be included in the taxable income at the reduced amount of 50% in the calculation and collection of individual income tax. The redemption institution shall withhold and pay taxes when redeeming interest to the individual investor. 
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  二、对个人投资者持有2019-2023年发行的铁路债券取得的利息收入,减按50%计入应纳税所得额计算征收个人所得税。税款由兑付机构在向个人投资者兑付利息时代扣代缴。
III. “Railway bonds” means the bonds issued and repaid by China Railway Corporation, including China railway construction bonds, medium-term notes, short-term financing bonds and other debt financing instruments.   三、铁路债券是指以中国铁路总公司为发行和偿还主体的债券,包括中国铁路建设债券、中期票据、短期融资券等债务融资工具。
 特此公告。
Ministry of Finance 财政部
State Taxation Administration 税务总局
April 16, 2019我不休息我还能学 2019年4月16日
     
     
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【法宝引证码】        北大法宝en.pkulaw.cn
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