1. Personal income tax is a tax levied on all kinds of income obtained by individuals, including income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and income from property leasing.

2. Calculation method of personal income tax The calculation method of personal income tax for personal futures trading is based on the personal income tax rate table.

Personal futures trading:

1, futures trading adopts mark-to-market system, that is, positions are settled after daily closing, and profits and losses are calculated according to market price changes.

2. If the investor is profitable, the balance of the margin account can be increased; If investors lose money, they need to add margin or be forced to close their positions.

To sum up, in order to prevent market risks, futures exchanges restrict investors from holding positions. When investors' positions reach a certain level, futures companies will require additional margin or lower positions to control market risks. Information disclosure system: The futures market implements information disclosure system, so that investors can keep abreast of market trends, policy changes and other information. This helps investors to make more accurate decisions.

Legal basis:

Regulations of People's Republic of China (PRC) Municipality on the Administration of Futures Trading

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All units and individuals engaged in futures trading, including commodity and financial futures contracts, option contracts and related activities, shall abide by these regulations.