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事关养老金,万亿级国资充实社保免征3项税收
Di Yi Cai Jing· 2025-09-02 10:49
Core Points - The Chinese government has introduced significant tax incentives to support the transfer of state-owned capital to the social security fund, effective retroactively from April 1, 2024, allowing for refunds of previously paid taxes [1][2] - The transfer of state-owned capital aims to alleviate the financial pressure on the basic pension insurance fund, which has been exacerbated by economic development and an aging population [2][3] - The Ministry of Finance and other departments have issued guidelines to regulate the management of state-owned equity and cash income transferred to the social security fund [3] Tax Incentives - The new policy exempts all interest and income from financial products related to loans obtained during the investment of transferred state-owned equity and cash income from value-added tax [4] - Income from the transfer of state-owned equity and cash income investments will be classified as non-taxable income for corporate income tax purposes [5] - The transfer of non-listed state-owned equity will be exempt from stamp duty, while listed state-owned equity transfers and securities transactions will be subject to a "pay first, refund later" policy regarding stamp duty [6] Social Security Fund Context - As of the end of last year, the number of participants in the basic pension insurance system reached 1,072.82 million, an increase of 6.39 million from the previous year [7] - The total income of the basic pension insurance fund was 8,201.9 billion yuan, with expenditures amounting to 7,297.8 billion yuan, resulting in a year-end cumulative balance of 8,722.6 billion yuan [7] - The investment operation scale of the pension fund was reported to be 2.34 trillion yuan [7]