Guoshuihan [2005] 1060 No.
1. VAT general taxpayers who sell goods through futures trading on commodity exchanges can issue special VAT invoices according to the quantity of goods and the settlement price indicated in the holding certificate of standard warehouse receipts, regardless of the premium or discount.
Second, in futures trading, when the warehouse receipt registrant registers the goods, and when the warehouse receipt is cancelled (that is, when the goods exit the futures circulation), the registrant issues a special VAT invoice to the cancellation person for the premium part, and at the same time, the output tax is accrued, and the cancellation person calculates and deducts the input tax according to the obtained special invoice.
If there is a discount, when the warehouse receipt is cancelled, the registrant should issue a VAT invoice to the cancellation person for discount, and at the same time offset the output tax. The cancellation person shall reduce the input tax on the basis of obtaining the special invoice, and the cancellation person of the warehouse receipt shall not issue the special invoice for value-added tax to the warehouse receipt registrant. When the registrant issues a negative special invoice, it shall obtain a standard warehouse receipt registration premium list or a standard warehouse receipt cancellation premium list issued by the commodity exchange, issue it to the cancellation person according to the marked premium amount, and keep the premium list for inspection by the competent tax authorities.
Iii. This circular shall be implemented as of June 1 2005. 65438+February 1 The issue of the collection and management of value-added tax on futures warehouse receipt transactions is still implemented according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Specific Measures for the Collection of Value-added Tax on Goods Futures (Guo Shui Fa [1994] No.244) and relevant regulations.