Tax Policy - The announcement from the Ministry of Finance and the State Administration of Taxation states that transactions of standard gold through the Shanghai Gold Exchange and Shanghai Futures Exchange will be exempt from value-added tax (VAT) for sellers if there is no physical delivery [7][8] - For members purchasing standard gold for investment purposes, VAT will be refunded immediately, and they will also be exempt from urban maintenance and construction tax and education fees [7] - The policy will be effective from November 1, 2025, until December 31, 2027, with applicability based on the timing of physical delivery [8] Employment Tax Deductions - Companies hiring disabled employees can enjoy a 100% wage deduction for tax purposes, provided they meet specific conditions, including signing a labor contract of at least one year and ensuring the employees are actually working [9][13] - Companies must also pay the minimum wage as approved by the provincial government and ensure that social insurance contributions are made for the disabled employees [18][22] - Wage deductions can only be claimed during the annual tax return process, not during the prepayment of corporate income tax [18][21]
从交易所购入标准黄金，实物交割出库后实际用途发生改变的如何处理？
蓝色柳林财税室·2025-11-22 01:22