关于划转充实社保基金国有股权及现金收益运作管理税收政策的通知（财税〔2025〕26号）

Core Points - The notification outlines tax policies to support the transfer and management of state-owned equity and cash income for the social security fund [1][3] - The policies are aimed at the entities responsible for managing the transferred state-owned equity and cash income, as defined by the State Council [1][3] Tax Policies Summary - All interest and interest-like income from loan services obtained by the managing entities during the investment process of transferred state-owned equity and cash income will be exempt from value-added tax [3] - Income derived from the transfer of state-owned equity and cash income investments will be classified as non-taxable income for corporate income tax purposes [3] - The transfer of non-listed state-owned equity by the managing entities will be exempt from stamp duty [3] - For the transfer of listed state-owned equity and the sale of securities using cash income, a system of advance collection and subsequent refund of the securities transaction stamp duty will be implemented [3][2]