Tax adjustment is required. If futures are not designated as hedging instruments, they are trading financial assets. Debit: changes in fair value; Profit and loss loans: trading financial assets-changes in fair value.

2. Income tax refers to different definitions and percentages of personal taxable income collected by local governments in different periods. Sometimes it is divided into payment income, wage income and accidental income (such as winning the lottery). Income tax, also known as income tax and income tax, refers to a tax levied by the state on various incomes of legal persons, natural persons and other economic organizations in a certain period of time. Buying a futures without hedging is speculation, which has been put on for almost a year. Is it investment or speculation? Do I have to pay taxes for such a long queue? Futures don't pay personal income, but you need to pay a handling fee. Personal transactions in futures trading are all speculative activities, but the state encourages speculation because it is an indispensable part of the futures market, which is essentially different from speculation in the stock market.