According to the fourth paragraph of Article 5 of the Provisional Regulations on Business Tax, the business of buying and selling foreign exchange, securities, futures and other financial commodities shall be based on the balance of the selling price minus the buying price;
The business of buying and selling foreign exchange, marketable securities, futures and other financial commodities mentioned in Item (4) of Article 5 of the Provisional Regulations on Business Tax refers to the provisions that taxpayers engage in the business of buying and selling foreign exchange, marketable securities, non-commodity futures and other financial commodities. If the company buys or sells the above financial products, it shall pay business tax according to the regulations; If the products purchased by individuals in financial institutions are not sold, but interest is paid due, business tax will not be levied on the interest income obtained by individuals.