国家税务总局关于外国银行从我国外资金融机构取得的利息所得征税的通知 Circular of the State Administration of Taxation on Taxation of the Income from the Interest Obtained by Foreign Banks from the Foreign-capital Financial Institutions in China
颁布日期：19970619 实施日期：19970619 颁布单位：国家税务总局
GuoShuiHan  No.372
June 19， 1997
The state and local tax bureaus of various provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：
It is enquired whether interests of loan by the foreign banks which provide the loan to the financial institutions within the territory of China such as foreign-capital banks， the branches of the foreign banks， Chinese-foreign joint venture banks， foreign-capital financial companies and financial companies of Chinese-foreign joint venture （hereinafter referred to as foreign-capital financial institutions） is applied to the tax exemption stipulated in the 3rd Subparagraph of Paragraph 3 of Article 19 of the Income Tax Law of the People's Republic of China on the Enterprises with Foreign Investment and Foreign Enterprises （hereinafter referred to as Tax Law）。 Through study， it should be clarified as follows：
According to the Article 65 of Rules for the Implement of the Tax Law， the foreign-capital financial institutions do not belong to the state banks of China stipulated in the 3rd Subparagraph of Paragraph 3 of Article 19 of the Tax Law. Therefore， tax should be levied on the income from interest of loan according to the relevant provisions.