6% value-added tax and enterprise income tax with the applicable tax rate of 25%. The commission income of futures companies, the seat occupation fee and membership fee income of futures exchanges are subject to the value-added tax at the rate of 6% and the enterprise income tax at the rate of 25%.

1. Investors in enterprise stock index futures are required to pay VAT at the applicable tax rate of 6% and enterprise income tax at the applicable tax rate of 25%.

2. Natural person shares refer to futures traders' income from buying and selling stock index futures spreads, which are exempt from value-added tax, but subject to personal income tax at the applicable tax rate of 20%.

3. Considering that the stock index futures contract is an agreement with contractual effect and belongs to the scope of stamp duty, it is necessary to pay stamp duty according to the transaction amount of both parties. However, according to the "Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty", in terms of tax collection and management, stamp duty will not be levied on stock index futures for the time being.