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财政部国家税务总局关于全国社会保障基金有关企业所得税问题的通知一、对社保基金理事会、社保基金投资管理人管理的社保基金银行存款利息收入,社保基金从证券市场中取得的收入,包括买卖证券投资基金、股票、债券的差价收入,证券投资基金红利收入,股票的股息、红利收入,债券的利息收入及产业投资基金收益、信托投资收益等其他投资收入,作为企业所得税不征税收入。
Notice of the State Administration of Taxation on Issues Concerning Enterprise Income Tax of the National Social Security Fund I. Interest income from deposits in the social security funds banks managed by the Social Security Fund Council and the social security fund investment managers and the income earned by the social security funds from the securities market including trading Other income from investment income such as securities investment fund, share price and bond spread, dividend income of stock investment fund, stock dividend, dividend income, bond interest income and investment income from industrial investment fund, investment income of trust, etc. are not taxed income of enterprise income tax.