Refers to the investment income that is clearly promised in the contract that the due principal can be fully recovered. The non-guaranteed income obtained during the holding period (including maturity) of the above-mentioned financial commodities does not belong to interest or interest income, and no value-added tax is levied. "
The notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on comprehensively promoting the pilot project of changing business tax into value-added tax (Caishui [2065438+06] No.36), and the provisions on matters related to the pilot project of changing business tax into value-added tax, Article 1 (3), point 3, stipulates that for the transfer of financial goods, the balance after deducting the purchase price according to the sales price is the sales.
The positive and negative differences in the transfer of financial commodities shall be regarded as the sales volume according to the balance after profit and loss balance. 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.
Extended data:
Contents of value-added tax:
In practice, it is difficult to accurately calculate the added value or additional value of commodities in the process of production and circulation. Therefore, China also adopts the method of tax deduction, which is a widely used method in the world.
That is, according to the sales of goods or services, the sales tax is calculated at the prescribed tax rate, and then the value-added tax paid when obtaining goods or services is deducted, that is, the input tax, and the difference is the taxable amount of the value-added part. This calculation method embodies the principle of taxation according to value-added factors.
The collection of value-added tax usually includes all links in the production, circulation or consumption process. It is a neutral tax based on value-added or price difference. Theoretically, it includes all agricultural industries (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services. Or all links of raw material procurement, manufacturing, wholesale, retail and consumption.
Sales tax belongs to regressive tax, which is an indirect tax based on the value-added of goods or services. It is called Goods and Services Tax (GST) in Australia, Canada, New Zealand and Singapore, and consumption tax in Japan. Value-added tax was invented by French economist Maurice Laurie in 1954, and 45% of the French government's income comes from value-added tax.
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With the disclosure of Public Offering of Fund's financial report in the fourth quarter of 2022, the allocation direction of public offering ass