According to the document, Shanghai Futures Exchange, Dalian Commodity Exchange, Zhengzhou Commodity Exchange and China Financial Futures Exchange shall collect fee income from members in accordance with the Regulations on the Administration of Futures Trading (Order No.489 of the State Council), Measures for the Administration of Futures Exchanges (Order No.42 of CSRC) and Interim Provisions on Financial Management of Commodity Futures Trading (No.44 of word [1997]). According to the relevant provisions of the Measures for the Administration of Futures Companies (Order No.43 of the CSRC) and the Interim Provisions on Financial Management of Commodity Futures Trading (No.44 of word [1997]), the risk reserve of futures companies, which is drawn from 5% of the net income after deducting the handling fees payable by futures exchanges, is allowed to be deducted before enterprise income tax.