(1) general taxpayer: the transfer of foreign exchange by financial enterprises belongs to the transfer of financial commodities, and the general taxpayer's VAT rate is 6%.
(2) Small-scale taxpayers: the levy rate applicable to small-scale taxpayers is 3% (special VAT invoices cannot be issued, only ordinary invoices can be issued); Small-scale taxpayers whose monthly sales are less than 6.5438+0.5 million yuan can enjoy exemption from value-added tax.
What is the product transfer volume?
Refers to the transfer of ownership of foreign exchange, non-commodity futures, securities, various asset management products and financial derivatives. Taxpayers engaged in the transfer of financial products have the obligation to pay value-added tax on the day when the ownership of financial products is transferred.