Core Viewpoint - The article outlines tax policies related to the transfer and management of state-owned equity and cash income to support the social security fund, emphasizing tax exemptions and reductions for the entities involved in these operations [2][3][4][5]. Tax Policy Summary - The transfer of state-owned equity and cash income for investment purposes will be exempt from value-added tax (VAT) on all interest and interest-like income, as well as income from the transfer of financial products [2]. - Income derived from the transfer of state-owned equity and cash income investments will be classified as non-taxable income for corporate income tax purposes [2]. - The transfer of non-listed state-owned equity by the receiving entity will be exempt from stamp duty [3]. - For the transfer of listed state-owned equity and the trading of securities using cash income, a system of advance collection and subsequent refund of the securities transaction stamp duty will be implemented [4]. - The term "receiving entity" refers to organizations responsible for managing the operation of transferred state-owned equity and cash income, as specified in the relevant government notice [4]. - The new tax policies will take effect from April 1, 2024, and any taxes paid prior to this date that meet the criteria will be eligible for refund [5].
财政部 税务总局关于划转充实社保基金国有股权及现金收益运作管理税收政策的通知财税〔2025〕26号
蓝色柳林财税室·2025-09-02 15:04