In terms of value-added tax, according to the provisions of Caishui No.36, the balance of international futures after tax payment is regarded as sales. If there is a negative balance after the balance, it can be carried forward to the next tax period to offset the sales of financial goods transferred in the next period. However, if there is still a negative balance at the end of the year, it shall not be carried forward to the next fiscal year.
In terms of enterprise income tax, after paying taxes on international futures, the income tax should be reduced, and the income tax should be increased for floating losses during the holding of futures contracts.