阳阳视野 | 两部门发布《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》

Core Points - The notice outlines tax policies to support the transfer and management of state-owned equity and cash income for the social security fund [1][2] - The policies include exemptions from value-added tax, corporate income tax, and stamp duty for specific transactions related to state-owned equity [1][2] Tax Policies Summary - All interest and income from financial products obtained through loans related to the transferred state-owned equity and cash income will be exempt from value-added tax [1] - Income from the transfer of state-owned equity and cash income investments will be classified as non-taxable income for corporate income tax purposes [1] - The transfer of non-listed state-owned equity will be exempt from stamp duty for the receiving entity [1] - For the transfer of listed state-owned equity and securities transactions using cash income, a system of advance collection and subsequent refund of stamp duty will be implemented [1] Definition of Receiving Entities - The notice defines the receiving entities as those responsible for managing the operation of transferred state-owned equity and cash income, including the National Social Security Fund Council and state-owned companies established by local governments [2] Implementation Date - The policies will take effect from April 1, 2024, and any taxes paid prior to the notice that meet the criteria can be refunded [2]