两部门： 支持划转充实社保基金国有股权及现金收益运作管理

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have issued a notification to support the transfer of state-owned equity and cash income to enhance the social security fund, providing tax exemptions for certain income types related to this transfer [1][2]. Group 1: Notification Details - The notification exempts value-added tax on all interest and income from financial products obtained through loans related to the transferred state-owned equity and cash income [1]. - The notification will take effect on April 1, 2024, and tax payments made prior to this date may be refunded if they meet the notification's criteria [1]. - The notification defines the "承接主体" (receiving entities) as those responsible for managing the transferred state-owned equity and cash income, including the National Social Security Fund Council and state-owned companies established by local governments [1]. Group 2: Background and Implications - The transfer of state-owned capital to the social security fund is a significant measure taken by the central government to enhance the sustainability of the basic pension insurance system while reforming state-owned enterprises [1]. - The interim measures issued in March 2024 aim to standardize the management of state-owned equity and cash income, ensuring safety and providing a basis for the receiving entities [2]. - The measures expand the investment scope of cash income, enhancing the ability to cope with aging populations and boosting public confidence in the social security system [2].