法律英语|国家税务总局关于外商投资企业和外国企业购买国库券获得的利息收

国税函[1999]818号
颁布日期：19991201 推行日期：19991201 颁布单位：国家税务总局

GuoShuiHan [1999] No.818

December 1,1999

Beijing State Taxation^{1 Bureau:}

Your Request for Instruction on the Taxation of Interest Income of Enterprises with Foreign Investment and Foreign Enterprises from Purchasing Treasury^{2 Bonds has been received. The reply is given as follows upon deliberation:}

According to Article 12 of the Regulations on Treasury Bonds of the People's Republic of China promulgated^{3 by the State Council on March 18,1992, the interest income of enterprises with foreign investment and foreign enterprises from purchasing treasury bonds is exempted4 from corporate5 income tax. But proceeds from assignment of treasury bonds shall be levied6 corporate income tax according to law.}