国家税务总局关于外国银行从我国取得利息收入征收企业所得税有关问题的批复（附英文）

北京市国家税务局：
　　你局《关于对外国银行在我国银行取得存款利息征收企业所得税问题的请示》（京国税外[2000]第288号）收悉，现批复如下： 　　
　　一、于外国银行取得短期贷款利息免税申请问题 　　根据《中华人民共和国外商投资企业和外国企业所得税法》第十九条及其有关规定，外国银行以优惠利率贷款给我国国家银行所取得的利息，需经申请，省级税务机关批准后，方可免予征收企业所得税。因此，外国银行贷款给我国国家银行，无论是长期贷款或是短期拆借，其所取得的利息需要免税的，均需按照税法的规定提出申请。对于短期拆借，鉴于发生国为频繁，为减少工作量，可根据各国家银行的业务量情况，由你局确定期限，定期汇总办理免税手续。 　　
　　二、于外国银行在我国境内银行存款所取得的利息税务处理问题。 　　
　　外国银行在我国境内银行存款所取得的利息，仍按《财政部关于外商从我国取得的利息有关减免所得税的暂行规定》（[82]财税字第348号）执行。
　　（注：非官方译本。This English document is not an official translation.
　　Official Reply of the State Administration of Taxation Concerning Levying Corporate Income Tax on Interest Income Generated by Foreign Banks from China GuoShuiHan [2000] No.656 August 22， 2000 State Taxation Bureau of Beijing：
　　Your Request for Instructions on Issues related to Levying Income Tax of Enterprises on Interest Income Generated by Foreign Banks from Chinese Banks （JingGuoShuiWai [2000] No.288） was received. Official reply is hereby given as follows：
　　1. Issues concerning the application for exempting interest generated by short-tem loans of foreign banks from interest tax 　　In accordance with Article 19 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises and relevant provisions hereof， interest gained by foreign banks from providing loans with preferential interest rate to state banks of China may not be exempted from business income tax unless application of exemption is approved by provincial taxation authorities. Therefore， application must be filed according to the provisions of tax laws in order to exempt interest generated by foreign banks from providing loans， no matter long-term loans or loans at call， to state banks of China. As for call loans， due to frequent repetition and in order to reduce workload， you may， according to the specific business volume that each State Bank has， fix a time period and go through tax exemption procedure collectively and periodically. 　　
　　2. Issues concerning taxation on interest generated from deposits of foreign banks in domestic banks of our country 　　Taxation on interest generated from deposits of foreign banks in domestic banks of our country shall be subject to the Interim Provisions of the Ministry of Finance on Reduction and Exemption of Income Tax on Interest Generated by Foreign Investors from China （CaiShuiZi [82] No.348）.