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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:经国务院批准,对外汇管理部门在从事国家外汇储备经营过程中,委托金融机构发放的外汇贷款利息收入免征营业税。本通知自2000年7月1日起执行,此前已征税款不再退还,未征税款不再补征。请遵照执行。
State Administration of Taxation and Local Taxation Bureau: With the approval of the State Council, interest income from foreign exchange loans granted by financial institutions to foreign exchange administration departments engaged in the operation of foreign exchange reserves of the State shall be exempt from taxes issued by provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan Business tax. This Circular shall be implemented as of July 1, 2000, after the tax already collected has not been refunded and the un-levied tax is no longer levied. Please follow the implementation.