Group 1 - The Ministry of Finance and the State Taxation Administration issued a notice on January 31 regarding the calculation of sales amounts for taxable transactions of value-added tax [1] - The sales amount for the transfer of financial products is calculated based on the balance after deducting the purchase price from the selling price [1] - If a negative balance occurs after offsetting profits and losses, it can be carried forward to the next tax period to offset the sales amount of financial products transferred in that period, but negative balances at year-end cannot be carried over to the next accounting year [1] Group 2 - The purchase price of financial products can be calculated using either the weighted average method or the moving weighted average method, and the chosen method cannot be changed within 36 months [1] - Taxpayers transferring financial products are not allowed to issue special value-added tax invoices [1]
纳税人转让金融商品，将以卖出价扣除买入价后的余额计算销售额
Xin Lang Cai Jing·2026-01-31 13:21