According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax, it is known that the taxpayer's tax obligation to engage in the transfer of financial commodities occurs on the same day as the payment is received.

On the transaction realization date, the taxpayer shall calculate the tax payable according to the actual income, and declare and pay the tax to the tax authorities within the prescribed time limit. However, the tax policies and tax rates applicable to different types of financial goods are different, and the specific situation needs to refer to relevant laws and regulations.