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国债转让收益也要纳税

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国债转让收益也要纳税
国债收益不纳税是一个认识误区,税务人员提醒纳税人要分清收益的种类,避免引起不必要的损失。据了解,购买国债是企业利用闲置资金取得稳定收益的投资方式,国债利息收入又可免缴企业所得税。但值得注意的是,税法虽规定国债利息不征企业所得税,可常让人误以为与国债有关的收益都可免税,其实不然。国债收益分两种,一种为持有收益,即可以免税的持有期间获得的利息收入;另一种是在债券市场转让获得的收益,称为债券处置收益。按规定,后一种情况是要纳税的。

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pk10时时彩平台出租
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