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

Group 1 - The Ministry of Finance and the State Taxation Administration announced a temporary exemption from corporate income tax and value-added tax on interest income from bonds obtained by foreign institutions investing in the domestic bond market from January 1, 2026, to December 31, 2027 [1] - The exemption does not apply to interest income from bonds that are related to institutions or places established by foreign entities within China [1] - Additionally, a policy extending the exemption of value-added tax on interest income from foreign investments in Chinese government bonds and local government bonds issued abroad will be in effect from August 8, 2025, to December 31, 2027 [1]