国家税务总局关于外国银行从我国取得利息收入征收企业所得税有关

颁布日期：20000822 　实施日期：20000822 　颁布单位：国家税务总局

　　GuoShuiHan [2000] No.656

　　August 22, 2000

　　State Taxation¹ Bureau of Beijing:

　　Your Request for Instructions on Issues related to Levying² Income Tax of Enterprises on Interest Income Generated by Foreign Banks from Chinese Banks (JingGuoShuiWai [2000] No.288) was received. Official reply is hereby given as follows:

　　1. Issues concerning the application for exempting⁴ interest generated by short-tem loans of foreign banks from interest tax

　　In accordance with Article 19 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises and relevant provisions hereof, interest gained by foreign banks from providing loans with preferential interest rate to state banks of China may not be exempted⁵ from business income tax unless application of exemption⁶ is approved by provincial⁷ taxation authorities. Therefore, application must be filed according to the provisions of tax laws in order to exempt³ interest generated by foreign banks from providing loans, no matter long-term loans or loans at call, to state banks of China. As for call loans, due to frequent repetition and in order to reduce workload⁸, you may, according to the specific business volume that each State Bank has, fix a time period and go through tax exemption procedure collectively and periodically.

　　2. Issues concerning taxation on interest generated from deposits of foreign banks in domestic banks of our country

　　Taxation on interest generated from deposits of foreign banks in domestic banks of our country shall be subject to the Interim⁹ Provisions of the Ministry¹⁰ of Finance on Reduction and Exemption of Income Tax on Interest Generated by Foreign Investors¹¹ from China (CaiShuiZi [82] No.348).