2013年3月15日,国家税务总局发布《关于金融机构销售贵金属增值税有关问题的公告》(国家税务总局公告2013年第13号)。现将公告解读如下:一、对金融机构销售贵重金属预缴增值税以及开具增值税专用发票问题进行明确《国家税务总局关于金融机构开展个人实物黄金交易业务增值税有关问题的通知》(国税发[2005]178号)规定,金融机构从事个人实物黄金交易业务,实行金融机构地市级分行、支行按照规定预征率预缴增值税,由省级分行和直 On March 15, 2013, the State Administration of Taxation promulgated the “Notice on Relevant Issues Concerning Sales of Precious Metals Value Added Tax by Financial Institutions” (State Administration of Taxation Announcement No. 13 of 2013). The announcement is hereby read as follows: I. Circular on Issues Concerning the Sale of Value Added Tax on Precious Metals by Financial Institutions and Issue of Value-Added Tax Invoice (Circular of the State Administration of Taxation on Relevant Issues Concerning the Value-Added Tax of Personal Physical Gold Trading by Financial Institutions [2005] No. 178) stipulates that financial institutions engaged in personal physical gold trading business, the implementation of financial institutions to municipal branches and branches in accordance with the pre-levy rate pre-paid value-added tax by the provincial branches and straight