中国政策档案 Governance Archive HOLDINGS 223,918 · FONDS 106
Record · chinatax ACC. 900064282

Announcement of the State Administration of Taxation on Issues Concerning Business Tax on Bond Trading

国家税务总局关于债券买卖业务营业税问题的公告

Issuer
Date
2014-08-28
Instrument
announcement
Cited by
0
This document clarifies that for business tax purposes, the taxable turnover for financial enterprises engaged in bond trading is the balance of the selling price minus the purchase price, where the purchase price is determined by subtracting any income earned during the holding period from the original purchase price. The announcement took effect on October 1, 2014, and has since been repealed.
Full text · 原文 223 字
根据《国家税务总局关于公布部分失效废止的规范性文件目录的公告》(国家税务总局公告2023年第10号)本文废止。<br> 现将债券买卖业务营业税有关问题明确如下:  按照现行营业税政策规定,金融企业从事债券买卖业务,以债券的卖出价减去买入价后的余额为营业额,买入价应以债券的购入价减去债券持有期间取得的收益后的余额确定。  本公告自2014年10月1日起施行。此前未处理的事项,按照本公告的规定执行。  特此公告。<br> 国家税务总局    2014年8月28日