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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:经国务院批准,现对全国社会保障基金理事会管理的社会保障基金(以下简称“社保基金”)的有关税收政策问题通知如下:一、对社保基金理事会、社保基金投资管理人运用社保基金买卖证券投资基金、股票、债券的差价收入,暂免征收营业税。二、对社保基金理事会、社保基金投资管理人管理的社保基金银行存款利息收入,社保基金从证券市场中取得的收入,包括买卖证券投资基金、股票、债券的差价收入,证券投资基金红利收入,股票的股息、红利收入,债券的利息收入及其他收入,暂免征收企业所得税。
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: With the approval of the State Council, the Social Security Fund administered by the National Social Security Fund Council “Social Security Fund ”) about the tax policy issues as follows: First, the Social Security Fund Council, the social security fund investment managers use social security funds trading securities investment funds, stocks, bonds spread income, temporary exemption from sales tax. Second, the social security fund council, social security fund investment managers manage the social security fund bank deposit interest income, social security fund income from the securities market, including the sale of securities investment funds, stock, bond spread income, securities investment fund bonus income , Dividends on dividends, dividend income, interest income on bonds and other income are exempt from enterprise income tax.