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 for taxpayers to buy and sell foreign exchange, marketable securities, non-commodity futures and other financial commodities. If your company buys or sells the above-mentioned financial products, it shall pay business tax according to regulations; If the products purchased by your company in financial institutions are not sold, but interest is paid due, business tax will not be levied on the interest income obtained by your company.