事关黄金税收政策，财政部、税务总局发布公告

Core Viewpoint - The article discusses the new tax policies regarding gold transactions as announced by the Ministry of Finance and the State Taxation Administration, highlighting the exemption of value-added tax (VAT) for certain transactions involving standard gold [1][2]. Tax Policies Summary - When member units or clients trade standard gold through the Shanghai Gold Exchange or Shanghai Futures Exchange, the seller is exempt from VAT if there is no physical delivery [1]. - For physical delivery transactions, member units purchasing standard gold for investment purposes will receive an immediate VAT refund and be exempt from urban maintenance and education fees, while issuing a special VAT invoice based on the actual transaction price [1][2]. - If the purchased standard gold is sold or processed into investment gold products (excluding legally issued gold currency), the buyer must pay VAT according to existing regulations and issue a regular invoice [1][2]. - For standard gold purchased for non-investment purposes, the transaction is also exempt from VAT, and a regular invoice is issued based on the actual transaction price [3][4]. - Buyers who are general VAT taxpayers can calculate input tax based on the amount stated on the regular invoice and a 6% deduction rate [4]. - Customers purchasing standard gold will similarly benefit from VAT exemption and will receive a regular invoice, with the same input tax calculation applicable for general VAT taxpayers [4].