一、期货市场增值税的制度规定与现状关于期货市场增值税的处理，税法上仅规定货物期货（包括商品期货和贵金属期货）应当征收增值税，在期货的实物交割环节纳税。为此，国家税务总局1994年规定，期货市场增值税纳税环节为期货的实物交割环节，计税价格为交割时的不含税价格。 First, the futures market value-added tax regulations and the status quo On the futures market value-added tax treatment, the tax code only provides for goods futures (including commodity futures and precious metals futures) should be levied value-added tax, the delivery of the futures part of the tax. For this reason, the State Administration of Taxation stipulated in 1994 that the value-added tax in the futures market should be paid in-kind in the delivery of futures, and the tax price is the price excluding tax when the delivery is made.