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财税[2013]5号各省、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,现就地方政府债券利息有关所得税政策通知如下:一、对企业和个人取得的2012年及以后年度发行的地方政府债券利息收入,免征企业所得税和个人所得税。二、地方政府债券是指经国务院批准同意,以省、自治区、直辖市和计划单列市政府为发行和偿还主体的债券。
Ministry of Finance (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau: Notice on Relevant Income Taxes on Interests of Local Government Bonds Approved by the State Council, Cai Shui [2013] No.5 Finance Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government, As follows: 1. For enterprises and individuals, the interest income of the local government bonds issued in 2012 and thereafter will be exempt from enterprise income tax and personal income tax. Second, local government bonds refer to the bonds issued and repayed by the provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed in the plan with the approval of the State Council.