银行视角看此次债券利息收入恢复征收增值税:恢复征收增值税 对银行利润影响有限 更多关注资产配置变化

东方证券
Aug 03

事件:2025 年8 月2 日,财政部发布《关于国债等债券利息收入增值税政策的公告》(以下简称“公告”),提出自2025 年8 月8 日起,对在该日期之后(含当日)新发行的国债、地方政府债券、金融债券的利息收入,恢复征收增值税。税率有何关键变化?1)国债、地方债、金融债(含政金债)利息收入均将恢复征收增值税,对于银行等自营机构,增值税率恢复至6%,预计公募基金、非公募资管产品增值税率恢复至3%。2...

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