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财税〔2016〕30号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:经国务院批准,现就投资者取得中国铁路总公司发行的铁路债券利息收入有关所得税政策通知如下:一、对企业投资者持有2016-2018年发行的铁路债券取得的利息收入,减半征收企业所得税。二、对个人投资者持有2016-2018年发行的铁路债券取得的利息收入,减按50%计入应纳税所得额计算征收个人所得税。
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau, Xinjiang Production and Construction Corps Finance Bureau: With the approval of the State Council, investors are now issued with the approval of the China Railway Corporation The interest income from railway bonds is related to the income tax policy as follows: I. Interest income from holding of the railway bonds issued by the corporate investors from 2016 to 2018 shall be reduced by half of the enterprise income tax. II. Interest income earned by individual investors on railway bonds issued during 2016-2018 shall be charged at the rate of 50% of the taxable income and collected as personal income tax.