VAT =(3000-2500)/( 1+6%)×6. For the transfer of financial commodities, the applicable tax rate for taxpayers is 6%, and the levy rate for small-scale taxpayers is 3%. The transfer value-added tax payable =(3000-2500)/( 1+6%)×6% is deducted from the price obtained from the sale. The transfer of financial commodities shall be accounted for according to the sales balance after breakeven. At the end of the actual transfer of financial commodities, if the transfer income is generated, the subjects such as "investment income" should be debited according to the tax payable, and the subjects such as "tax payable-value-added tax payable for the transfer of financial commodities" should be credited.