财政部、税务总局,最新发布!
Shang Hai Zheng Quan Bao·2025-09-02 12:42

Group 1 - The Ministry of Finance and the State Taxation Administration issued a notice to exempt value-added tax on interest and income from financial products for entities managing state-owned equity and cash income transferred to the social security fund [1] - The notice will take effect on April 1, 2024, and tax payments made before the notice can be refunded if they meet the specified criteria [1] - The responsible entities for managing the transferred state-owned equity and cash income include the National Social Security Fund Council and state-owned companies established by provincial governments [1] Group 2 - A temporary measure was jointly issued by the Ministry of Finance, the Ministry of Human Resources and Social Security, and the State-owned Assets Supervision and Administration Commission to clarify the management of transferred state-owned equity and cash income for the social security fund [2] - The transferred state-owned equity will be managed and operated by designated entities, with dividends and operational income being used to address the shortfall in basic pension insurance funds [2]