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The Ministry of Finance and the State Administration of Taxation issued an announcement regarding the tax policies related to gold, noting that member units or customers trade standard gold through the Shanghai Gold Exchange and Shanghai futures exchange (hereinafter referred to as the exchange), and the selling member unit or customer is exempt from value added tax when selling standard gold.如果不进行实物交割，交易所免征增值税； If physical delivery occurs, the VAT policy will be applied in accordance with the following regulations: (1) If a member unit purchases standard gold for investment purposes, the exchange will refund the VAT as soon as it is collected. It will be exempt from the Urban Maintenance and Construction Tax and Education surcharge, and will issue a specieal VAT invoice to the buyer member unit based on the actual transaction price.买方会员单位直接销售或加工标准黄金为黄金制品进行投资的销售的，应当按照现行规定缴纳增值税，并向买受人开具普通发票，不得开具增值税专用发票。经中国人民银行批准生产、发行法定金本位金币的会员单位从交易所购买并生产、销售法定金币（实行免征增值税政策的金币除外）。他们必须按照现行规定缴纳增值税，并可以向买方开具增值税专用发票。 。采购商会员单位为增值税一般纳税人的，按普通发票注明的金额和6%的减按税率计算进项税额。买方会员单位将标准黄金加工成非投资性黄金产品销售的，须按照现行规定缴纳增值税，并可开具专用证。l 增值税发票给买方。 （三）客户购买标准黄金时，交易所免征增值税，并按实际交易价格开具普通客户购货发票。若客户为增值税一般纳税人，则按普通发票注明的金额，减按6%的税率计算进项税额。买方客户直接或加工后销售标准黄金的，须按照现行规定缴纳增值税，并可向买方开具含增值税专用发票。