1. An enterprise purchases a bank wealth management product and holds the due income, which belongs to the purchase of financial goods and is not subject to business tax.

2. If the enterprise transfers the bank wealth management products it does not hold, the turnover shall be the balance of the selling price minus the buying price of the wealth management products, and the business tax shall be calculated and paid according to the tax item of "financial insurance-financial commodity transfer".

Second, enterprises purchase wealth management products, that is, enterprises provide their own funds to non-bank financial institutions such as banks and trust companies, which invest the raised funds in relevant financial markets and purchase relevant financial products according to contracts, and then distribute interest to investors according to contracts. Its essence is that enterprises lend funds to banks, trust companies and other non-bank financial institutions for use and charge interest, and should pay business tax according to the "financial and insurance industry".

Three. If an enterprise purchases a wealth management product and transfers it in the secondary market, the turnover shall be the balance of the selling price minus the buying price, and the business tax shall be paid according to the "finance and insurance industry". Buying wealth management products through banks belongs to the sale of other financial products. Except the income obtained by individuals, business tax is temporarily exempted, and the income obtained by the company is subject to business tax according to the above provisions.