According to Article 6 of the Enterprise Income Tax Law, taxable income refers to the income obtained by an enterprise in a tax year, after deducting various expenses, donations and other expenses. Among them, income includes profits, interest, dividends, rent, royalties, property transfer income, etc. Futures trading belongs to financial derivatives trading, and its gains or losses should also be included in the taxable income of enterprise income tax. Therefore, the loss of legal person futures account needs to increase the taxable income.

If it is necessary to increase the taxable income due to the loss reporting of the legal person futures account, the enterprise may make corresponding deduction when reporting the enterprise income tax.