刚刚，财政部、税务总局发布！事关黄金税收政策

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have announced tax policies regarding gold transactions, specifically exempting value-added tax (VAT) for certain transactions involving standard gold [1][2]. Group 1: Tax Policies for Member Units - Member units or clients trading standard gold through the Shanghai Gold Exchange and Shanghai Futures Exchange are exempt from VAT when selling standard gold [1]. - For member units purchasing standard gold for investment purposes, VAT will be refunded immediately, and they are also exempt from urban maintenance and construction tax, as well as education fees [1]. - If member units sell or process standard gold into investment gold products (excluding legally issued gold currency), they must pay VAT according to current regulations and issue ordinary invoices [1]. Group 2: Tax Policies for Non-Investment Purposes - Member units purchasing standard gold for non-investment purposes are exempt from VAT and must issue ordinary invoices based on the actual transaction price [2]. - If the buyer is a general VAT taxpayer, they can calculate input tax based on the amount stated on the ordinary invoice and a 6% deduction rate [2]. - Clients purchasing standard gold are also exempt from VAT and must receive ordinary invoices based on the actual transaction price [2].