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Why can't the futures exchange's own items be deducted? What do you mean by "spontaneous"?
Commodity futures (including commodity futures and precious metal futures) shall be subject to value-added tax, which shall be paid when the futures are delivered in kind. If the invoice is issued by the futures exchange at the time of delivery, the futures exchange shall be the taxpayer. The value-added tax of the futures exchange shall be levied on a case-by-case basis, and the input tax shall be the output tax indicated on the special VAT invoice issued by the supplier at the time of delivery, and shall not be deducted from the various inputs of the futures exchange itself.

Futures, usually futures contracts, are contracts. A standardized contract made by a futures exchange to deliver a certain amount of subject matter at a specific time and place in the future. This subject matter, also known as the underlying asset, can be a commodity, such as copper or crude oil, a financial instrument, such as foreign exchange and bonds, or a financial indicator, such as three-month interbank offered rate or stock index. Futures trading is an inevitable product of the development of market economy to a certain stage.

Futures trading is the activity or behavior of buying and selling futures contracts. Pay attention to the difference. Futures delivery is another concept. Futures delivery is the exchange activity or behavior of the subject matter (basic assets) stipulated in the futures contract on the maturity date.