"Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Issues of Commodity Futures Trading" has corresponding provisions:
Article 6? As for the seat occupation fee and annual membership fee charged by the futures exchange, the one-time seat occupation fee charged by the futures exchange to members according to the prescribed standards belongs to the accounts payable of enterprises.
Can not be used as taxable income, no enterprise income tax; The annual membership fee charged by the futures exchange to its members according to the prescribed standards shall be regarded as the operating income of the current year, and enterprise income tax shall be levied in accordance with the provisions of tax laws and regulations.
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Relevant laws and regulations of Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Issues of Commodity Futures Trading:
Article 4? Salary of temporary recruiters in futures brokerage institutions. The expenses paid by futures brokerage institutions for temporary recruitment of staff, whether in the form of commission or in the name of wages, belong to personnel salary expenses.
Taxpayers must deduct taxable wages before tax in accordance with the provisions of tax laws and regulations when filing tax returns at the end of the year. The part that exceeds the local taxable wage standard shall be adjusted when collecting income tax.
Article 5? The problem of loss compensation after the reform of membership system in futures exchange. The operating losses that the futures exchange failed to make up according to the provisions of the tax laws and regulations before the implementation of the membership reform can be made up year by year within the remaining period of the pre-tax loss making-up period stipulated by the tax laws and regulations after the implementation of the membership reform.
Baidu Encyclopedia-Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Issues of Commodity Futures Trading