事关黄金税收政策，财政部、税务总局发布公告

Core Points - The Ministry of Finance and the State Taxation Administration have announced tax policies related to gold transactions, specifically exempting value-added tax (VAT) for members and clients trading standard gold through designated exchanges [1][2] Group 1: Tax Policies for Standard Gold Transactions - Members or clients selling standard gold are exempt from VAT when trading through the Shanghai Gold Exchange and Shanghai Futures Exchange [1] - For physical delivery of standard gold, VAT policies apply as follows: - If members purchase standard gold for investment purposes, VAT is refunded immediately, and they are exempt from urban maintenance and construction tax, as well as education fees [1] - Members must issue a VAT special invoice based on the actual transaction price when selling or processing standard gold into investment products [1] - If members purchase standard gold for non-investment purposes, VAT is also exempt, and they must issue a regular invoice based on the actual transaction price [2] Group 2: Tax Treatment for Clients - Clients purchasing standard gold are exempt from VAT and must receive a regular invoice based on the actual transaction price [2] - Clients classified as general VAT taxpayers can calculate input tax based on the amount indicated on the regular invoice and a 6% deduction rate [2] - When clients sell or process standard gold into non-investment products, they are required to pay VAT according to existing regulations and can issue a VAT special invoice [2]