财政部、税务总局重磅发布！事关黄金税收
Mei Ri Jing Ji Xin Wen·2025-11-01 01:22

Core Points - The Ministry of Finance and the State Taxation Administration announced new tax policies regarding gold transactions, effective from November 1, 2025, to December 31, 2027 [13] - The announcement includes exemptions from value-added tax (VAT) for transactions involving standard gold through designated exchanges [1][2] Tax Policy Summary - Members or clients trading standard gold through the Shanghai Gold Exchange and Shanghai Futures Exchange will be exempt from VAT when selling standard gold [1] - For investment purposes, members purchasing standard gold will benefit from immediate VAT refunds and exemptions from urban maintenance and education fees [1] - Non-investment purchases of standard gold will also be exempt from VAT, with ordinary invoices issued to buyers [2] - Tax obligations apply if standard gold is sold outside the exchanges [3] Definitions and Conditions - "Members" refers to entities registered with the Shanghai Gold Exchange, while "clients" are those registered with the exchange for trading [4][5] - "Standard gold" is defined by specific purity and weight standards, including AU99.99, AU99.95, AU99.9, AU99.5, and weights ranging from 50 grams to 12.5 kilograms [6] - "Investment purposes" include direct sales and production of gold products with a purity of 99.5% or higher [6] Invoice and Tax Calculation - For transactions involving physical delivery of standard gold, specific calculations for VAT invoices are outlined, including methods for determining unit price, amount, and tax [8] - Changes in the use of standard gold after physical delivery must be reported to the exchange within six months [9][10] Compliance and Penalties - Failure to report changes in the use of standard gold may result in penalties, including the suspension of VAT invoice issuance [12] - The announcement also addresses potential tax fraud related to gold transactions [12] Implementation Timeline - The new tax policies will be in effect from November 1, 2025, and will replace previous regulations [13]