境外机构投资境内债券市场有关税收政策延续实施

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have announced the continuation of tax policies for foreign institutions investing in the domestic bond market, specifically exempting corporate income tax and value-added tax on bond interest income from January 1, 2026, to December 31, 2027 [1] Tax Policy Summary - From January 1, 2026, to December 31, 2027, foreign institutions investing in the domestic bond market will be temporarily exempt from corporate income tax and value-added tax on bond interest income [1] - The exemption does not apply to bond interest income earned by foreign institutions that have established entities or places in China, which are related to the income [1]