财政部 税务总局关于延续实施境外机构投资国债和地方政府债券增值税政策的公告财政部 税务总局公告2026年第6号
蓝色柳林财税室·2026-01-16 01:48
Group 1 - The core viewpoint of the article is the announcement by the Ministry of Finance and the State Administration of Taxation regarding the extension of the VAT exemption policy for foreign institutions investing in China's overseas-issued government bonds and local government bonds, effective from August 8, 2025, to December 31, 2027 [2]. Group 2 - The announcement specifies that interest income from these bonds will be exempt from VAT during the stated period [2].