Announcement on Continuing Implementation of Enterprise Income Tax and Value-Added Tax Policies for Foreign Institutions That Invest in the Domestic Bond Market

关于延续实施境外机构投资境内债券市场企业所得税、增值税政策的公告

Tax exemption for foreign bond investors continues.

By Susan Mok

(Issued by the Ministry of Finance and the State Taxation Administration on January 13. 2026.)

(财政部及税务总局于二零二六年一月十三日发布。)

MOF and STA Announcement [2026] No.5

财政部、税务总局公告[2026]年第5号

We hereby announce the relevant tax policy below in order to further promote the opening of the bond market to foreign¹ investment:

为进一步推动债券市场对外开放，现将有关税收政策公告如下：

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