The sales amount is the balance after deducting the purchase price from the stock selling price, and the tax is paid according to the tax item of "financial commodity transfer", and the value-added tax rate of 6% is applicable. Policy basis: according to the provisions of Caishui [216] No.36 document

4. Transfer of financial commodities. The transfer of financial commodities refers to the business activities of transferring the ownership of foreign exchange, securities, non-goods futures and other financial commodities. The transfer of other financial commodities includes the transfer of various asset management products such as funds, trusts and wealth management products and various financial derivatives. And (3) sales.

3. For the transfer of financial commodities, the balance after deducting the purchase price from the selling price is the sales amount. The positive and negative differences in the transfer of financial commodities shall be regarded as the sales volume according to the balance after the profit and loss break even. If there is a negative difference after the offset, it can be carried forward to the next tax period to offset the sales of the transferred financial goods in the next period, but if there is still a negative difference at the end of the year, it may not be carried forward to the next fiscal year. The purchase price of financial commodities can be calculated by the weighted average method or the moving weighted average method, and cannot be changed within 36 months after selection. No special VAT invoice may be issued for the transfer of financial commodities.