江西省地方税务局：你局《关于铁路建设债券利息征收个人所得税问题的请示》（赣地税函〔１９９９〕１０５号）收悉。经研究,现批复如下:文中称：铁道部自１９９５年起在全国范围内发行“中国铁路建设债券”,其发行公告称“本次债券购买者不承担利息所得税”。“中国铁路?.. Jiangxi Provincial Local Taxation Bureau: You Bureau was informed that “Personal Income Tax on Interests on Bonds for Railway Construction” (GTIF [1999] No. 105) was received. After the study, it is approved as follows: The article said: Since 1995, the Ministry of Railways issued “China Railway Construction Bonds” throughout the country. Its announcement of issuance states that “the bond buyers do not pay interest income tax.” "China Railway?..