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首页 > 法律咨询 > 企业的国债利息收入属于免税收入吗?
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企业的国债利息收入属于免税收入吗?

1 解答 0 浏览 2016-05-13 18:44
问题补充
企业的国债利息收入属于免税收入吗?
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律师解答 (1)
蔡律师律师
2016-05-18 10:34
你好，企业的国债利息收入属于免税收入。根据《[law@175179]中华人民共和国企业所得税法[/law]》第[art@175179#26,6189188]26[/art]条，企业的下列收入为免税收入： （一）国债利息收入； （二）符合条件的居民企业之间的股息、红利等权益性投资收益； （三）在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益； （四）符合条件的非营利组织的收入。
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  145. /www/wwwroot/tp8.51wf.net/vendor/topthink/think-orm/src/db/concern/Transaction.php ( 2.77 KB )
  146. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/log/driver/File.php ( 6.10 KB )
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  149. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/event/LogRecord.php ( 1.02 KB )
  150. /www/wwwroot/tp8.51wf.net/vendor/topthink/think-helper/src/Collection.php ( 16.47 KB )
  151. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/Route.php ( 23.73 KB )
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  153. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/route/Domain.php ( 2.53 KB )
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  157. /www/wwwroot/tp8.51wf.net/app/index/route/app.php ( 33.14 KB )
  158. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/facade/Route.php ( 4.70 KB )
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  162. /www/wwwroot/tp8.51wf.net/app/index/controller/Question.php ( 43.25 KB )
  163. /www/wwwroot/tp8.51wf.net/app/common/controller/Frontend.php ( 9.69 KB )
  164. /www/wwwroot/tp8.51wf.net/app/BaseController.php ( 7.83 KB )
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  183. /www/wwwroot/tp8.51wf.net/app/common/library/LawyerAuth.php ( 11.92 KB )
  184. /www/wwwroot/tp8.51wf.net/app/common/library/LawFirmAuth.php ( 11.80 KB )
  185. /www/wwwroot/tp8.51wf.net/app/common/service/AiService.php ( 63.01 KB )
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  1. CONNECT:[ UseTime:0.000651s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000741s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1086423.html' LIMIT 1 [ RunTime:0.000469s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000304s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.000870s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000659s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001637s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000621s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000347s ]
  10. CONNECT:[ UseTime:0.125871s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.084191s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-11-02' LIMIT 1 [ RunTime:0.084202s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.000997s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1086423' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000517s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.000663s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10002','10024') [ RunTime:0.000321s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '15' LIMIT 1 [ RunTime:0.000307s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '436' LIMIT 1 [ RunTime:0.000263s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000556s ]
  20. SELECT `a`.`answer_id`,`a`.`content`,`a`.`creator_id`,`a`.`is_best`,`a`.`is_top`,`a`.`good_rate`,`a`.`is_ai_answer`,`a`.`ai_confidence`,`a`.`claimed_by`,`a`.`createtime`,l.name as nickname,`l`.`avatar`,`l`.`username` FROM `fa_answer` `a` LEFT JOIN `fa_lawyer` `l` ON `a`.`creator_id`=`l`.`id` WHERE `a`.`question_id` = '1086423' AND `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY `a`.`is_top` DESC,`a`.`is_best` DESC,`a`.`good_rate` DESC,`a`.`createtime` ASC [ RunTime:0.000597s ]
  21. SELECT `question_id`,`title`,`answer_count`,`view_count`,`create_time` FROM `fa_question` WHERE `audit_status` = 1 AND `deletetime` IS NULL AND `question_id` <> '1086423' AND `second_category_id` = '10024' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000665s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000452s ]
  23. SELECT `l`.`id`,`l`.`name`,`l`.`avatar`,`l`.`slogan`,`l`.`answer_count`,`l`.`follower_count` FROM `fa_lawyer_expertise` `e` INNER JOIN `fa_lawyer` `l` ON `l`.`id`=`e`.`lawyer_id` WHERE `e`.`category_id` = '10024' AND `l`.`audit_status` = '1' AND `l`.`status` = 'normal' AND `l`.`deletetime` IS NULL ORDER BY `l`.`answer_count` DESC LIMIT 6 [ RunTime:0.000572s ]
  24. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000723s ]
  25. SELECT `a`.`id`,`a`.`title`,`a`.`thumbnail`,`a`.`view_count`,c.text as category_name FROM `fa_article` `a` LEFT JOIN `fa_qa_category` `c` ON `a`.`category_id`=`c`.`category_id` WHERE `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY CASE WHEN a.category_id = 10024 THEN 0 ELSE 1 END,`a`.`view_count` DESC LIMIT 4 [ RunTime:0.036109s ]
  26. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1086423' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000729s ]
0.448462s