两部门发布相关税收政策：支持划转充实社保基金国有股权及现金收益运作管理

Core Points - The Ministry of Finance and the State Administration of Taxation issued a notice to support the transfer of state-owned equity and cash income to the social security fund, exempting certain income from value-added tax [1] - The notice will be effective from April 1, 2024, and allows for tax refunds on previously paid taxes that meet the criteria [1] - The transfer of state-owned capital to the social security fund is a significant measure to enhance the sustainability of the basic pension insurance system [1] Group 1 - The notice specifies that the entities responsible for managing the transferred state-owned equity and cash income include the National Social Security Fund Council and state-owned companies established by local governments [1] - The notice exempts interest income from loans and income from the transfer of financial products from value-added tax [1] - The transfer of state-owned equity and cash income aims to improve the management of social security funds and enhance public confidence in the social security system [2] Group 2 - A temporary measure was issued in March 2024 to clarify the management of state-owned equity and cash income operations [2] - The measure broadens the investment scope for cash income, aiming to preserve and increase its value [2] - The notice also states that income from the transfer of state-owned equity and cash income will not be subject to corporate income tax, and certain stamp duties will be exempted [2]