【政策文件】两部门发文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 announcement by the Ministry of Finance and the State Taxation Administration outlines a tax policy aimed at promoting the opening of the bond market to foreign institutions, providing a temporary exemption from corporate income tax and value-added tax on interest income from domestic bonds acquired by foreign institutions from January 1, 2026, to December 31, 2027 [3]. Group 1 - The tax exemption applies to interest income from bonds in the domestic market for foreign institutions [3]. - The exemption period is set from January 1, 2026, to December 31, 2027 [3]. - The exemption does not cover interest income from bonds related to institutions or places established by foreign entities within the domestic market [3].