财政部 国家税务总局关于地方政府债券利息免征所得税问题的通知财政部 国家税务总局关于地方政府债券利息免征所得税问题的通知 财税〔2013〕5号 2013-2-6 各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局： 经国务院批准，现就地方政府债券利息有关所得税政策通知如下： 一、对企业和个人取得的2012年及以后年度发行的地方政府债券利息收入，免征企业所得税和个人所得税。 二、地方政府债券是指经国务院批准同意，以省、自治区、直辖市和计划单列市政府为发行和偿还主体的债券。
财政部 国家税务总局2013年2月6日
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