Two. Relevant tax regulations on gold trading

Three. Value-added tax input tax accounting of member units and customers

Four. Determination of general taxpayer of value-added tax

Five, about the tax authorities to open special invoices for value-added tax.

Six, member units and customers should be based on the "gold transaction settlement invoice" issued by the gold exchange as accounting vouchers for financial accounting; The special VAT invoices issued by the tax authorities on behalf of the buyer's member units and customers (the invoice copy, bookkeeping copy and stub copy of the special VAT invoice are kept by the Gold Exchange, and the deduction copy is passed to the buyer's member units) are only used as vouchers for accounting the input tax, not as vouchers for financial accounting.

Seven, member units and customers do not take physical delivery, should be issued by the gold exchange "gold transaction settlement invoice" (settlement), to the member units and customers where the tax authorities to apply for tax exemption.

Eight, in order to facilitate the collection and management of value-added tax, the gold exchange should strengthen the basic management of member units and customers, and the self-operated gold trading of member units and the gold trading of agent customers should be accounted for separately.

Legal basis: Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax.

Article 2 The goods mentioned in Article 1 of the Regulations refer to tangible movable property, including electricity, heat and gas.

The term "processing" as mentioned in Article 1 of the Regulations refers to the business of entrusted processing of goods, that is, the entrusting party provides raw materials and main materials, and the entrusted party manufactures the goods according to the requirements of the entrusting party and collects processing fees.

The term "repair and replacement" as mentioned in Article 1 of the Regulations refers to the business of accepting the entrustment to repair damaged and invalid commodities to restore them to their original state and function.

Article 3 The term "selling goods" as mentioned in Article 1 of the Regulations refers to the paid transfer of the ownership of goods.

The provision of processing, repair and replacement services (hereinafter referred to as taxable services) as mentioned in Article 1 of the Regulations refers to the provision of processing, repair and replacement services with compensation. Employees employed by units or individual industrial and commercial households to provide processing, repair and replacement services for their own units or employers are not included.

The term "paid" as mentioned in these Detailed Rules refers to obtaining money, goods or other economic benefits from the buyer.

Article 4 The following acts of units or individual industrial and commercial households shall be regarded as selling commodities:

(1) Entrusting the goods to other units or individuals for consignment;

(2) Consignment of goods;

(3) Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions for sale, unless the relevant institutions are located in the same county (city);

(4) Non-VAT taxable items using self-produced or entrusted goods;

(five) the goods produced or commissioned for processing are used for collective welfare or personal consumption;

(6) Providing goods produced, processed or purchased as investment to other units or individual industrial and commercial households;

(7) Distributing goods produced by oneself, processed on commission or purchased to shareholders or investors;

(8) Giving the goods produced, entrusted or purchased to other units or individuals free of charge.