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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:近接一些金融机构反映,要求明确金融业国债手续费企业所得税有关政策问题。经研究,现明确如下:根据《中华人民共和国企业所得税暂行条例》及其实施细则的有关规定,金融机构代发行国债取得的手续费收入属于应税收入范围,应按规定缴纳企业所得税。
Finance Bureau (bureau), State Administration of Taxation, and Local Taxation Bureau of each province, autonomous region, municipality directly under the Central Government and cities specifically designated in the state plan: Some financial institutions nearby have reflected the need to clarify the corporate income tax related policy issues concerning the treasury bond fees for financial services. According to the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China and relevant regulations of its implementing rules, the fee income obtained by financial institutions on behalf of the issuance of government bonds belongs to the range of taxable income and should be subject to the provisions of the enterprise income tax.