tax reserve

Under the electronic tax reserve certificates scheme, certificates can be purchased by various electronic payment means: bank autopay, phone payment, Internet payment and bank ATM transfer.

在电子储税券计划下，纳税人可透过各种电子付款途径购买，包括银行自动转账、电话、互联网及银行自动柜员机等。

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Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as Reserve Funds of Capital Surplus.

在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。

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How can I open a tax reserve certificate account?

如何申请储税券帐户？

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You can acquire electronic tax reserve certificates into your tax reserve certificate account for tax payment.

您可于您的储税券帐户购买电子储税券，作缴税之用。

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You can check the balance of your tax reserve certificate account, including the total amount of unused electronic TRC and the accrued interest.

你可查询你的储税券帐户结馀，包括电子储税券及利息总额。

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Standing Order Form for Tax Reserve Certificate train composition notice

长期委购储税券通知书列车编组顺序通知书

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Once purchased, tax reserve certificates TRCs are interest bearing.

一经购买后，储税券可获支付利息。

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Approved by the state council, the business tax on the interest revenues of the loans in foreign exchange launched by the financial institute by commission of the administrations for foreign exchange in the process of its management of the state foreign exchange reserve shall be exempted.

经国务院批准，对外汇管理部门在从事国家外汇储备经营过程中，委托金融机构发放的外汇贷款利息收入免征营业税。

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The rate of interest payable on tax reserve certificates is periodically revised in line with market trends.

储税券利率会跟随市场利率走势而定时作出调整。

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