两部门：延续实施境外机构投资境内债券市场企业所得税、增值税政策

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced a tax exemption for interest income from bonds obtained by foreign institutions investing in the domestic bond market from January 1, 2026, to December 31, 2027 [1] Group 1 - The tax exemption applies to corporate income tax and value-added tax for foreign institutions [1] - This policy aims to attract more foreign investment into the domestic bond market [1] - The exemption period spans two years, indicating a strategic move to enhance market liquidity and investment attractiveness [1]