Legal analysis: according to the relevant provisions of the tax law, the income obtained by the foreign exchange adjustment center from operating the foreign exchange quota and spot foreign exchange adjustment business should be taxed. How to tax the fee income collected by the foreign exchange swap centers set up by the State Administration of Foreign Exchange and its branches? It is understood that the foreign exchange swap center implements independent accounting and is responsible for its own profits and losses. It is the only legal institution that handles foreign exchange quota and cash swap business, and charges a certain percentage of handling fees to both parties according to the RMB transaction amount. The foreign exchange adjustment center operates foreign exchange quota and spot foreign exchange adjustment in accordance with the relevant provisions of the tax law. Foreign exchange transactions do not need to pay taxes, and foreign exchange income does not need to pay personal income tax. Moreover, the foreign exchange administration is responsible for the declaration of international payments, and the tax declaration is the tax bureau. Regular foreign exchange platform deposits and withdrawals are completely free, and it is impossible and will not pay taxes. However, it should be noted that foreign company accounts are transferred to domestic individuals, and the foreign exchange declaration form filled out by individuals when they receive foreign exchange will be considered as the remuneration paid for labor services. Once it is considered as labor remuneration, it is necessary to pay a tax. If traders earn income through foreign exchange margin trading, they do not need to pay taxes. If traders earn interest by speculating in foreign exchange, exchanging foreign exchange for money, saving foreign exchange, etc. Then you need to pay personal income tax if you convert it into RMB and deposit it in your account. If you don't need to convert it into a RMB account, then you don't need to pay taxes.

Legal basis: Regulations of People's Republic of China (PRC) Municipality on Foreign Exchange Control.

Article 2 The foreign exchange administration department of the State Council and its branches (hereinafter referred to as the foreign exchange administration department) shall perform their foreign exchange administration duties according to law and be responsible for the implementation of these Regulations.

Article 3 Foreign exchange as mentioned in these Regulations refers to the following means of payment and assets expressed in foreign currencies that can be used for international settlement:

(1) Foreign currencies, including banknotes and coins;

(2) Foreign currency payment vouchers, including bills, bank deposit vouchers and postal savings vouchers;

Foreign currency securities, including government bonds, corporate bonds and stocks;

(4) Special Drawing Rights and European Monetary Units;

(5) Other foreign exchange assets.