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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:从2001年7月1日起,国家决定在全国银行间债券市场、上海证券交易所、深圳证券交易所逐步试行国债净价交易。实行净价交易后,国债的结算价格将由两部分组成,一部分是国债价格(可清晰反映出投资者的资本利得),另一部分是应计国债利息(可真实反映投资者的国债利息收入)。为促进国债全价交易向净价交易的转变,有利于国债二级市场的发展,现就试行国债净价交易后有关国债利息免征企业所得税的问题通知如下:
Finance Bureau of each province, autonomous region, municipality directly under the Central Government and cities under separate state planning, the State Administration of Taxation, the local taxation bureau and the finance bureau of the Xinjiang Production and Construction Corps: Starting from July 1, 2001, the state has decided to establish a state-owned commercial bank in the national inter-bank bond market, Exchanges, Shenzhen Stock Exchange trial of treasury bonds net trading. After the net price transaction, the settlement price of government bonds will be composed of two parts, one is the price of government bonds (which can clearly reflect the investors’ capital gains), and the other is the accrued interest of national debt (which can truly reflect the interest income of investors). In order to promote the transformation of the national debt from a full price transaction to a net price transaction, which is conducive to the development of the secondary bond market, the circular on the exemption of corporate income tax on interest on national debt after the trial of treasury bond net price is as follows: