China People's Bank Social Security Fund Preferential Interest Rate The preferential interest rate of corporate bonds is calculated according to factors such as debt nature and debt maturity, and the lower limit of the benchmark interest rate is 3.50%. According to relevant data, the People's Bank of China stipulates that social security funds can enjoy preferential interest rate policies. The preferential interest rate of government bonds shall be implemented in accordance with the current provisions of the state. The upper limit does not exceed the upper limit of bank deposit interest rate. Social security funds, pension funds and other preferential interest rates are calculated according to state regulations.