国税函[1999]818号
颁布日期：19991201 　实施日期：19991201 　颁布单位：国家税务总局

　　GuoShuiHan [1999] No.818

　　December 1,1999

　　Beijing State Taxation¹ Bureau:

　　Your Request for Instruction on the Taxation of Interest Income of Enterprises with Foreign Investment and Foreign Enterprises from Purchasing Treasury² Bonds has been received. The reply is given as follows upon deliberation:

　　According to Article 12 of the Regulations on Treasury Bonds of the People's Republic of China (the decree No.95 of the State Council) promulgated³ by the State Council on March 18,1992, the interest income of enterprises with foreign investment and foreign enterprises from purchasing treasury bonds is exempted⁴ from corporate⁵ income tax. But proceeds from assignment of treasury bonds shall be levied⁶ corporate income tax according to law.