(以下内容从开源证券《银行行业点评报告:增值税调整对银行配债行为及业绩影响》研报附件原文摘录)增值税新规落地,对政府债、金融债利息收入恢复征收增值税财政部、税务总局公告,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。(1)新老划断:老券及含续发机制债券依然享受增值税减免,新券发行理论上需加回增值税率补偿。(2)银行、保险、券商等自营...
Source Link(以下内容从开源证券《银行行业点评报告:增值税调整对银行配债行为及业绩影响》研报附件原文摘录)增值税新规落地,对政府债、金融债利息收入恢复征收增值税财政部、税务总局公告,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。(1)新老划断:老券及含续发机制债券依然享受增值税减免,新券发行理论上需加回增值税率补偿。(2)银行、保险、券商等自营...
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