The transfer of financial commodities refers to the transfer of ownership of foreign exchange, securities or non-commodity futures, including stock transfer, bond transfer, foreign exchange transfer and other financial commodities transfer.

Non-commodity futures refer to futures other than commodity futures and precious metal futures, such as foreign exchange futures. Value-added tax is levied on commodity futures transactions of financial institutions, and business tax is not levied. From June 5438+1 October1day, 2009, non-financial institutions are required to pay business tax when transferring financial commodities.