Annex/kloc-0 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Pilot Work of Changing Business Tax to VAT (Caishui [20 1 6] No.36) and Article 1(6) of the Implementation Measures for the Pilot Work of Changing Business Tax to VAT on Sales Services, Intangible Assets and Real Estate Bills stipulate that, Modern service industry refers to providing technical and knowledge services around manufacturing, cultural industries and modern logistics, including R&D technical services, information technology services, cultural and creative services, logistics support services, leasing services, certification consulting services, radio and television services and business support services. Project 8 Business auxiliary services, including company management services, brokerage services, human resources services and security protection services. Brokerage agency service refers to various brokerage, intermediary and agency services. Including financial agents, intellectual property agents, freight forwarders, customs agents, legal agents, real estate agents, professional agents, marriage agents, bookkeeping agents, auctions, etc. Therefore, to provide intermediary services, value-added tax should be paid according to "modern service industry auxiliary service brokerage agency service".
1. When an intermediary agency conducts an activity or dispute, it provides media services to customers, and the reasonable remuneration charged to customers in the process of providing services is called "agency fee". Intermediary is an intermediary that provides information opportunities or media contacts for customers and third parties to report information on civil legal acts. Intermediaries in the futures market refer to citizens, legal persons, futures companies or customers who are "entrusted by futures companies or customers" and "provide opportunities or intermediary services for the conclusion of futures brokerage contracts". People pay.
2. Intermediary means that traders who participate in futures trading need strong professionalism, and most traders lack understanding of futures companies and related businesses and professional knowledge of futures trading. Therefore, someone needs to compare futures and futures trading. Futures companies introduce them to investors through him, and use his professional knowledge to help customers analyze and predict the development of the market, so that investors' funds can increase in value as safely as possible. The work of futures intermediaries is generally divided into two categories: one is to find new customers and recommend futures investment to suitable investors through visits and explanations; The second is to analyze the market situation, predict the trend and help customers formulate reasonable trading strategies. These two tasks are interdependent and inseparable, because if the futures intermediary does not have suitable customers, no matter how high the level of analysis and prediction is, it will not be reflected in the market and become a flower in the mirror. Similarly, there are suitable customers, but there is no good level of analysis and prediction. Customers who can't increase their capital or even lose money will soon lose money and become waste. Although mediators in some companies have partial division of labor, most mediators are a combination of the two. Therefore, the work of the intermediary is meticulous and trivial.