与其他大多数国家一样,为了支持和鼓励企业购买国债,我国对企业持有国债取得的利息收入免征企业所得税。但由于现行规定在实际执行中存在一些理解分歧,直接影响到企业准确计算申报所得税和税务机关有效监管。本文拟对国债利息免税的相关规定进行分析,并就相关所得税处理和企业税收筹划思路进行探讨。 Like most other countries, in order to support and encourage enterprises to purchase government bonds, our country is exempt from corporate income tax on interest income earned by enterprises holding government bonds. However, due to some differences in understanding the actual implementation of the existing provisions, it has a direct impact on the accurate calculation of the enterprise income tax declaration and the effective supervision of the tax authorities. This article intends to analyze the relevant provisions of the national debt interest exemption, and discusses the related income tax treatment and corporate tax planning ideas.