两部门发布，最新税收政策！

Core Points - The Ministry of Finance and the State Taxation Administration issued a notice to support the transfer of state-owned equity and cash income to enhance the social security fund management [1][3] - The notice specifies tax exemptions for interest income and financial product transfer income derived from the investment of transferred state-owned equity and cash income [3][4] - The notice will take effect on April 1, 2024, and allows for the refund of taxes paid prior to the notice if they meet the specified criteria [4] Tax Policy Summary - All interest and interest-like income from loans related to the investment of transferred state-owned equity and cash income will be exempt from value-added tax [3] - Income from the transfer of state-owned equity and cash income investments will be classified as non-taxable income for corporate income tax purposes [3][4] - The transfer of non-listed state-owned equity will be exempt from stamp duty, while listed state-owned equity transfers and securities transactions will have a deferred tax refund policy [4] Implementation and Management - The notice defines the "承接主体" (receiving entities) responsible for managing the transferred state-owned equity and cash income, including the National Social Security Fund Council and designated state-owned companies [4] - The policy aims to streamline the management and operation of state-owned assets to bolster the social security fund [1][4]