Investment coins refer to precious metal commemorative coins with standard technical specifications, clear gold content, low premium, and easy investment.

Precious metal commemorative coins are generally divided internationally into commemorative precious metal commemorative coins and investment precious metal commemorative coins according to their end use. Investment gold coins are gold commemorative coins whose end use is investment.

Internationally, investment gold coins generally do not have clear commemorative themes and use national representative patterns as design themes. The design patterns are relatively fixed and are usually issued in unlimited quantities. The quality is general and the price is close to the price of gold. With premium pricing, you can buy and sell freely and enjoy tax benefits such as exemption from value-added tax. Correspondingly, commemorative gold coins are themed on characters, events, places and other commemorative themes. They are limited edition, refined in quality, priced at a high premium, and generally do not enjoy tax benefits such as exemption from value-added tax.

In January 2013, the Ministry of Finance and the State Administration of Taxation jointly issued the "Notice on the Value-Added Tax Exemption Policy for Panda Gold Coins" (Caishui [2012] No. 97), clarifying that "since January 2012 On 1st, value-added tax will be exempted on panda gold coins sold by qualified taxpayers."

In addition: the world's five largest investment coins are: Chinese Panda Coin, American Eagle Coin, Canadian Maple Leaf Coin, Australian Kangaroo Coin and South African Fog Green Coin.