两部门：对境外机构投资境内债券市场取得的债券利息收入暂免征收企业所得税和增值税

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced a policy to temporarily exempt foreign institutions from corporate income tax and value-added tax on bond interest income from the domestic bond market from January 1, 2026, to December 31, 2027 [1] Group 1 - The policy aims to further promote the opening up of the bond market to foreign investment [1] - The exemption does not apply to bond interest income earned by foreign institutions through establishments or places set up within the country that have actual connections to the income [1]