核心要点：财政部和国家税务总局发布《关于黄金有关税收政策的公告》，核心点在于：1）黄金实物交割出货情况下，对于投资性黄金与非投资性黄金进行分类管理并适用不同税收处理方式；2）未发生实物交割时，会员单位通过上海金交所/上海期交所交易标准黄金，卖出方免征增值税，与此前一致。预计：1）对于非投资类的黄金饰品企业，因进项税抵扣减少（由13%降至6%），对于成本端或有所提升；2）对于投资金销售的企业，...
Source Link核心要点：财政部和国家税务总局发布《关于黄金有关税收政策的公告》，核心点在于：1）黄金实物交割出货情况下，对于投资性黄金与非投资性黄金进行分类管理并适用不同税收处理方式；2）未发生实物交割时，会员单位通过上海金交所/上海期交所交易标准黄金，卖出方免征增值税，与此前一致。预计：1）对于非投资类的黄金饰品企业，因进项税抵扣减少（由13%降至6%），对于成本端或有所提升；2）对于投资金销售的企业，...
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