北京市国家税务局: 你局《关于对外商投资企业取得国债利息收入税务处理问题的请示》(京国税外[1999]435号)收悉。关于外商投资企业和外国企业购买国库券所取得的国库券利息收入税务处理问题,经研究,现批复如下: 根据1992年3月18日国务院发布的《中华人民共和国国库券条例》(国务院令第95号)第十二条的规定,外商 Beijing State Administration of Taxation: You Bureau’s “Notice on Tax Treatment of Interest Income from National Debts Made by Foreign-Funded Enterprises” (Jing Guo Shui Wai [1999] No.435) Received. On the issue of tax treatment of the interest income of treasury bills obtained by foreign-invested enterprises and foreign enterprises in purchasing treasury bills, the following are hereby approved: According to the “Treasury Bonds Regulations of the People’s Republic of China” promulgated by the State Council on March 18, 1992 (Order No. 95 of the State Council) The provisions of Article 12, foreign investors