国家税务总局关于加强企业债券利息个人所得税代扣代缴工作的通知

颁布日期：20030606 　实施日期：20030606 　颁布单位：国家税务总局

　　GuoShuiHan [2003] No.612

　　June 6， 2003

　　Local tax bureaus of the provinces， autonomous¹ regions and municipalities directly under the Central Government and municipalities separately listed on the state plan：

　　In order to further strengthening the management of the levy² and collection of the individual income tax from interests of enterprises bonds， and safeguard the timely entry of full tax into the state treasury³， the issues on the management of levy of the income tax from interests of enterprises bonds are notified as follows through research and investigation⁴：

　　I. The individual income tax from interests of enterprise bonds shall be uniformly withheld⁵ and paid by the conversion⁶ institutions when converting and paying the interests to the holders⁷ of bonds， which shall be directly entered into the state treasury. The conversion and paying institutions shall do well in the works relating to the withholding⁸ and payment of the individual income tax according to the relevant provisions of the individual income tax law.

　　II. Various levels of tax administration shall strengthen the management on the work of the conversion and paying institutions relating to withholding and payment of the individual income tax.

　　III. The Circular shall be implemented⁹ as of the date of the delivery.