1. Loan service:
(1) various incomes from occupying and borrowing funds, including interest income during the holding period of financial commodities, interest and interest income from financing, sale and leaseback, penalty interest and other businesses.
(2) Fixed profits or guaranteed profits collected from monetary fund investment shall be taxed according to loan business.
2. Direct charging financial services.
3. Insurance services: including life insurance services and property insurance services.
4. Transfer of financial commodities
(1) The transfer of financial commodities refers to the business activities of transferring the ownership of financial commodities such as foreign exchange, marketable securities and non-commodity futures.
(2) The transfer of other financial commodities includes the transfer of various asset management products such as funds, trusts and wealth management products and various financial derivatives.
(3) The taxpayer's purchase of assets management products such as funds, trusts and wealth management products and holding them until maturity does not belong to financial commercial transfer.