Futures are debt-free on the same day, that is, they are settled on the same day. So you can substitute it into the formula of profit and loss of the day to calculate the income.

Profit and loss of the day = (selling price-settlement price of the day) * sum of selling quantity+(settlement price of the day-purchase price) * sum of buying quantity+(settlement price of the previous trading day-settlement price of the day) * (selling positions of the previous trading day-buying positions of the previous trading day).

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.