中国财政部、国家税务总局公布黄金有关税收政策|实拍女处破www免费看

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  中新社北京11月1日电 (记者 赵建华)中国财政部、国家税务总局11月1日发布关于黄金有关税收政策的公告。公告自当天起实施,执行至2027年12月31日。

  公告说,会员单位或客户通过上海黄金交易所、上海期货交易所(下称交易所)交易标准黄金,卖出方会员单位或客户销售标准黄金时,免征增值税。未发生实物交割出库的,交易所免征增值税;发生实物交割出库的,按照以下规定适用增值税政策:

  会员单位购入标准黄金用于投资性用途的,交易所实行增值税即征即退,同时免征城市维护建设税、教育费附加。买入方会员单位将标准黄金直接销售或者加工成投资性用途黄金产品(经中国人民银行批准发行的法定金质货币除外)并销售的,应按照现行规定缴纳增值税。经中国人民银行批准生产发行法定金质货币的会员单位,从交易所购入标准黄金,生产销售法定金质货币的(适用免征增值税政策的熊猫普制金币除外),按照现行规定缴纳增值税。

  会员单位购入用于非投资性用途的标准黄金,交易所免征增值税。买入方会员单位为增值税一般纳税人的,以普通发票上注明的金额和6%的扣除率计算进项税额。买入方会员单位将标准黄金加工成非投资性用途黄金产品并销售的,按照现行规定缴纳增值税。

  客户购入标准黄金,交易所免征增值税。客户为增值税一般纳税人的,以普通发票上注明的金额和6%的扣除率计算进项税额。买入方客户将标准黄金直接销售或者加工后销售的,按照现行规定缴纳增值税。

  公告指出,会员单位从交易所购入标准黄金,实物交割出库后实际用途发生改变的,应在用途改变前向交易所报告用途改变信息。交易所收取的交易费、手续费、仓储费等费用应按照现行规定征收增值税。纳税人不通过交易所销售标准黄金,应按照现行规定缴纳增值税。(完)

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发布于:北京市