1. If the invoice is issued by the futures exchange at the time of delivery, the futures exchange shall be the taxpayer. The futures exchange pays taxes on a time-by-time basis, and the input tax amount is the output tax amount indicated on the special VAT invoice issued by the supplier member at the time of delivery, and the various inputs of the futures exchange itself shall not be deducted;

2. If the supplier member directly issues invoices to the purchasing member at the time of delivery, the supplier member is a taxpayer.