探讨金融机构投资国债的综合收益

Discussion on the Comprehensive Income of Financial Institutions Investing in National Debts

现行的税收规定下,国债投资利息收入免所得税对金融机构投资收益带来了不同程度的影响,进而影响着机构对投资国债的选择。如何获得综合收益最大化,对金融机构较为重要。文章结合国债投资收益的相关政策与免税效果,分析国债综合收益的情况与比较方式,并进一步探讨综合收益最大化的选择。

Under the current tax regulations,the exemption of income tax on the interest income of national debt investment has different effects on the investment income of financial institutions,and then affects the choice of institutions to invest in national debts.How to maximize the comprehensive income is important for financial institutions.Based on the relevant policies and tax exemption effects of national debt investment income,this paper analyzes the situation and comparative methods of national debt comprehensive income,and fur ther discusses the choice of maximizing compr ehensive income.