Article 12.For the purposes of item (2) of Article 4 of the Tax Law, the term interest on national debt obligationsshall mean interest income derived by individuals by virtue of holding bonds issued by the Ministry of Finance of the People's Republic of C
Article 12.For the purposes of item (2) of Article 4 of the Tax Law, the term interest on national debt obligationsshall mean interest income derived by individuals by virtue of holding bonds issued by the Ministry of Finance of the People's Republic of C
第十二条税法第四条第二项所说的国债利息，是指个人持有中华人民共和国财政部发行的债券而取得的利息所得；所说的国家发行的金融债券利息，是指个人持有国务院批准发行的金融债券而取得的利息所得。