【涨知识】企业购入基金、信托、理财产品等获得收益是否需要缴纳增值税？附【案例】

Core Viewpoint - The article discusses the tax implications for companies purchasing financial products, specifically focusing on whether the returns from these investments are subject to value-added tax (VAT) based on the type of product purchased [1]. Group 1: Tax Implications for Financial Products - For principal-protected financial products, the investment returns are subject to VAT as "loan services" with a tax rate of 6% for general taxpayers and 1% for small-scale taxpayers [2]. - Non-principal-protected financial products do not classify the returns as interest income, thus they are not subject to VAT [2]. Group 2: Tax Calculation on Sale of Financial Products - When a company sells an investment product before maturity, the profit is calculated as the selling price minus the purchase price, and VAT is applicable at a rate of 6% for general taxpayers and 1% for small-scale taxpayers [3]. - If the investment is held until maturity, it is not considered a transfer of financial products, and no VAT is due [3]. Group 3: Handling Gains and Losses - In cases of negative differences from the transfer of financial products, these can be carried forward to offset future sales, but any remaining negative balance at year-end cannot be carried into the next accounting year [4]. - The purchase price of financial products can be calculated using either the weighted average method or the moving weighted average method, with a restriction on changing the method for 36 months after selection [4]. Group 4: Case Study - A company purchased 1 million shares of a stock at 20 yuan per share for a total of 20 million yuan. When selling 500,000 shares at 19 yuan, no VAT is due due to a loss, which can be carried forward. When selling the remaining shares at 22 yuan, VAT of 28,300 yuan is calculated based on the adjusted profit [5][6].