I. Debt interest income
The Announcement on the Treatment of Enterprise Income Tax for Enterprise's Treasury Bond Investment Business (State Taxation Administration of The People's Republic of China Announcement No.36, No.2011) stipulates that the debt interest income obtained by an enterprise from the issuer shall be exempted from enterprise income tax in full from the date when it holds the treasury bonds directly invested by the issuer until its maturity.
Two. Income from investment banking wealth management products
Financial management with guaranteed capital and interest charges fixed interest on the investment of guaranteed capital products, that is, in this financial management model, enterprises do not bear investment risks, but only charge fixed income, and this model has to pay business tax. According to Article 5 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Measures for the Administration of Financial and Insurance Business Tax Declaration (Guo Shui Fa [2002] No.9).
The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.
The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new
Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place.
Baidu Encyclopedia-Enterprise Income Tax