事关黄金税收政策！两部门发文

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have announced new tax policies regarding the sale of standard gold, specifying that value-added tax (VAT) must be paid if not sold through designated exchanges [1][2]. Group 1: Tax Policies for Standard Gold - Taxpayers selling standard gold outside the Shanghai Gold Exchange and Shanghai Futures Exchange are required to pay VAT according to existing regulations [1]. - Transactions through the exchanges are exempt from VAT for both selling members and clients, provided there is no physical delivery [1]. - For physical delivery, members purchasing standard gold for investment purposes will benefit from immediate VAT refunds and exemptions from urban maintenance construction tax and education fees [1]. Group 2: Tax Treatment for Non-Investment Purposes - Members purchasing standard gold for non-investment purposes are exempt from VAT and will receive ordinary invoices based on actual transaction prices [2]. - Clients purchasing standard gold are also exempt from VAT and will receive ordinary invoices, with VAT general taxpayers able to calculate input tax based on a 6% deduction rate [2]. - If the purchased standard gold is processed into non-investment products, VAT must be paid, and special VAT invoices can be issued [2].