Ministry of Finance and State Administration of Taxation, Circular on the Policy for Enterprise Income Tax and Value-added Tax on Investments in the Domestic Bond Market by Foreign Organizations

财政部、税务总局关于境外机构投资境内债券市场企业所得税增值税政策的通知

Foreign investors are offered tax exemption for bond investments

1 minute readDecember 12, 2018 at 03:53 AM

Susan Mok

Issued: November 7, 2018

Main contents: Bond interest income derived by foreign organizations investing on the domestic bond market shall provisionally be exempt from enterprise income tax and value-added tax between November 7, 2018 and November 6, 2021.

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