1. According to the "Interim Regulations of the People's Republic of China on Business Tax" and its implementation rules, units and individuals that provide taxable services within the territory of my country are taxpayers of business tax. The taxpayer's turnover represents all the price and extra-price fees collected by the taxpayer for providing taxable services, transferring intangible assets, or selling real estate. For foreign exchange, securities, futures and other financial product trading business, the turnover is the balance after the selling price minus the buying price.

2. "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Business Tax Exemption Policies for the Purchase and Sale of Personal Financial Products" (Caishui [2009] No. 111) stipulates: "For individuals (including individual industrial and commercial households and other individuals) , the same below) income from the trading of foreign exchange, securities, non-commodity futures and other financial products is temporarily exempt from business tax. ”

3. Therefore, your organization’s purchase of financial products through the bank is considered financial. For other financial product transactions in commodity trading, except for the income obtained by individuals, which is temporarily exempted from business tax, the income obtained by units shall be levied business tax on the difference according to the above provisions. The business tax rate for buying and selling financial products is 5%.