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现将境外机构投资我国在境外发行国债、地方政府债券增值税政策公告如下：<br>
自2025年8月8日起至2027年12月31日止，对境外机构投资我国在境外发行国债、地方政府债券取得的债券利息收入，免征增值税。<br>
财政部 税务总局<br>
2026年1月14日<br>
该文件非由国家税务总局牵头制定，查询结果仅供参考
Record · chinatax
ACC. 900062260
Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the VAT Policy for Overseas Institutions Investing in Treasury Bonds and Local Government Bonds
财政部税务总局关于延续实施境外机构投资国债和地方政府债券增值税政策的公告
Issuer
—
Date
2026-01-14
Instrument
announcement
Cited by
0
This document extends the exemption of value-added tax on interest income from overseas institutions investing in Chinese treasury bonds and local government bonds issued overseas, effective from August 8, 2025 to December 31, 2027.