In daily life, many people around us will put their idle funds into the financial market from time to time as their own investment and wealth management projects, and in fact, enterprises are no exception. Many companies will invest some money to buy financial bonds. Does the interest income earned by that enterprise need to pay enterprise income tax?

Does the interest income of financial bonds need to pay enterprise income tax?

The interest income obtained by enterprises from investing in financial bonds is not subject to enterprise income tax for the time being: the income obtained by securities investment funds from the securities market, including the price difference income from buying and selling stocks and bonds, dividend income from equity, interest income from bonds and other income, is not subject to enterprise income tax for the time being; No enterprise income tax will be levied on the income obtained by investors from the distribution of securities investment funds for the time being; Enterprise income tax will not be levied on the difference income of securities investment fund managers using funds to buy and sell stocks and bonds for the time being.

In addition, in the enterprise income tax law, although bond interest income belongs to taxable income, debt interest income directly belongs to tax-free income.

The above is the answer about whether the interest income of financial bonds should be subject to enterprise income tax. I hope this answer is helpful to you.