Tax on Trading in China

  • 时间: 2015-07-12 16:37:20
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Commodity futures:
Pay Enterprise Income Tax regulated by <Regulations for the Implementation of the Law of the People's Republic of China on Enterprise Income Tax > 
Enterprise Income Tax rate: 25%

Stock index future:
Pay Enterprise Income Tax and Business Tax defined by Article 5 of the <Interim Regulations of the People's Republic of China on Business Tax> :
For foreign exchange, securities, futures and other financial commodity trading business, the turnover is the balance of selling prices minus the purchase price.

Business Tax rate: 5% +extra local tax≈5.6%

Legal person in physical delivery: Buyer pays value-added tax in physical delivery.

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