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2013年7月15日国家税务总局发布《关于企业混合性投资业务企业所得税处理问题的公告》(国家税务总局公告2013年第41号,以下简称41号公告)。现将41号公告内容解读如下:1.公告定义混合性投资业务的性质41号公告所指混合性投资,是指兼具权益和债权双重特性的投资业务。这个定义与《企业所得税新法释义》上对混合性投资定义大体相似。但是,《企业所得税法实施条例释义》将混合性投资理解为证券,并将证券归入权益性或
July 15, 2013 The State Administration of Taxation promulgated the “Notice on the Enterprise Income Tax Treatment for Mixed Investment Business” (State Administration of Taxation Announcement No. 41 of 2013, hereinafter referred to as Announcement 41). The contents of Announcement No. 41 are hereby read as follows: 1. Announcement Definition The nature of the hybrid investment business The hybrid investment referred to in Announcement 41 refers to the investment business which has the dual characteristics of rights and claims. This definition is broadly similar to the definition of “mixed investment” in the definition of “new law of enterprise income tax”. However, the Interpretation of the Implementation Regulation of the EIT Law interprets mixed investment as securities and classifies the securities as equity or