中國鐵建(01186.HK):2018年可續期公司債利息適用企業所得税政策
格隆匯1月13日丨中國鐵建(01186.HK)公告,關於永續債税務處理方法。中國鐵建股份有限公司(以下簡稱“本公司”)於2018年分別發行了中國鐵建股份有限公司2018年公開發行可續期公司債券(第一期)(債券代碼:143502.SH,債券簡稱:18鐵建Y1)、中國鐵建股份有限公司2018年公開發行可續期公司債券(第二期)(債券代碼:143961.SH,債券簡稱:18鐵建Y2)、中國鐵建股份有限公司2018年公開發行可續期公司債券(第三期)(債券代碼:143978.SH,債券簡稱:18鐵建Y3)。
2019年1月1日施行的《關於永續債企業所得税政策問題的公告》(財政部税務總局公告2019年第64號,以下簡稱“64號公告”)第二條規定,“企業發行符合條件的永續債,也可以按照債券利息適用企業所得税政策,即:發行方支付的永續債利息支出准予在其企業所得税税前扣除”。
根據“64號公告”規定,現將上述債券適用的税務處理方法公告如下:自“64號公告”施行日起,上述債券按照債券利息適用企業所得税政策,公司支付的利息在企業所得税税前扣除。
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