为了有利于证券市场健康运行,现对其加强税收管理,对机构(企、事业单位)从事证券交易所得征收企业所得税的有关问题,通知如下: 一、机构从事股票、国债、期货交易取得的所得,应计入当期损益,按规定征收企业所得税。任何机构都应严格遵守财经纪律,不允许将从事证券交易的所得置于帐外隐瞒不报。 In order to facilitate the healthy operation of the securities market, we hereby notify you of the following issues related to the strengthening of tax administration and the collection of enterprise income tax on securities exchanges undertaken by institutions (enterprises and institutions): I. Institutions engaged in stock, treasury bonds and futures trading Income, should be included in the current profits and losses, according to the provisions of the enterprise income tax. Any organization should strictly abide by financial and economic discipline, does not allow the proceeds of the securities transactions to be kept in the books and concealed.