财政部 税务总局关于延续实施境外机构投资境内债券市场企业所得税、增值税政策的公告财政部 税务总局公告2026年第5号

Key Points - The article announces the extension 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 [2] - The exemption does not apply to bond interest income related to institutions or places established by foreign entities within China [2]