财政部：自2026年１月1日起至2027年12月31日止 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 announced a temporary exemption from corporate income tax and value-added tax for foreign institutions investing in the domestic bond market from January 1, 2026, to December 31, 2027 [1] Group 1 - The exemption applies to interest income from bonds obtained by foreign institutions in the domestic bond market [1] - The scope of the exemption does not include interest income from bonds related to institutions or places established by foreign entities within the country [1]