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我国与大部分国家签订的税收协定都规定,对中央银行或完全由政府拥有的金融机构贷款而支付的利息在东道国免税,部分协定还将由政府全资拥有的金融机构担保或保险的贷款也包括在内。有些税收协定中对可享受免税的金融机构进行了列名,我国列名的金融机构一般包括:中国人民银行、国家开发银行、中国进出口银行、中国农业发展银行、全国社会保障基金理事会、中国出口信用保险公司
Tax treaties concluded with most countries in our country stipulate that interest paid on loans made by a central bank or a financial institution wholly owned by the government is tax exempt in the host country and some agreements will also be secured or insured by financial institutions wholly owned by the government Included. Some tax treaties list tax-exempt financial institutions. The listed financial institutions in our country generally include the People’s Bank of China, the National Development Bank, the Export-Import Bank of China, the Agricultural Development Bank of China, the National Council for Social Security Fund, China Export & Credit Insurance Corporation