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In the calculation of enterprise income tax, can the change of fair value of transactional financial assets be deducted?
According to the regulations of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the gains and losses from changes in fair value confirmed during the holding period are not considered in tax calculation, and only during the actual disposal, the obtained price is included in the taxable income during the disposal period after deducting its historical cost. The tax basis of transactional financial assets is the historical cost. During the period of holding trading financial assets, enterprises will have temporary differences due to changes in their fair values, and the differences will only be reversed when they are actually disposed of. That is to say, the gains and losses from changes in fair value during the holding of trading financial assets are taxable temporary differences or deductible temporary differences. Income tax expenses calculated according to the applicable enterprise income tax rate shall be debited or credited to the account of income tax expenses, credited to the account of deferred income tax liabilities, or debited to the account of deferred income tax assets.

So you can't deduct it.