１９９９年１２月３１日财税字〔１９９９〕３０３号各省、自治区、直辖市、计划单列市财政厅 (局 )、地方税务局 :经国务院批准 ,对地方商业银行转贷用于清偿农村合作基金会债务的专项贷款利息收入免征营业税。上述专项贷款 ,是指由人民银行向地方商业银行提供 ,并由商业银行 December 31, 1999 Cai Shui Zi [1999] No. 303 Department of Finance (bureau) of each province, autonomous region, municipality directly under the Central Government with individual municipalities directly under the Central Government and municipalities directly under the Central Government and cities specifically designated in the state plan: With the approval of the State Council, the loans to local commercial banks for repayment of the debts of the Rural Cooperative Foundation Of the special loan interest income exempt from sales tax. The above special loans refer to the loans provided by the People’s Bank of China to local commercial banks and commercial banks