Value-added tax payable for the transfer of financial commodities = (selling price of financial commodities-purchasing price of financial commodities) ÷( 1+ tax rate) × tax rate. The value-added tax on the transfer of financial commodities refers to the amount of value-added tax that taxpayers of value-added tax should declare and pay in accordance with the provisions of the tax law when financial commodities are transferred. The transfer of financial commodities refers to the business activities in which both parties transfer the ownership of financial commodities such as foreign exchange, securities and non-commodity futures. The calculation method of VAT payable for financial commodity transfer is: VAT payable for financial commodity transfer = (financial commodity selling price-financial commodity buying price) ÷( 1+ tax rate) × tax rate.