在我国,随着社会主义市场经济体制的确立,期货经济作为市场发展的高级形式和市场体系的重要组成部分,不仅引人瞩目地出现在社会经济生活中,而且商品期货和外汇期货还成为新的投资热点。从郑州粮食批发市场开业至今年7月止,先后有深圳、上海、广州、海南等近10家期货交易所面市,全国工商登记注册的期贷经纪公司已超过300家。可以说,中国期货经济作为市场经济重要的一环,顺应了在推行社会主义市场经济中必须建立一种防止价格风险的市场机制的客观要求。深圳的期货市场是在市场经济条件下出现的新生事物,因而与国内其他期货市场一样也存在着缺乏相应税收政策的问题。目前,深圳对期货市场有关的税收规定是:(1) 对交易所取得的服务费收人参照执行《营业税暂行条例》“服务业”税目按5%的税率(内地为10%)课税,所得税则按一般法人实体的税收规定计征;(2) 对经纪商代理业务取得的佣金或手续 In our country, with the establishment of the socialist market economic system, the futures economy, as an advanced form of market development and an important part of the market system, has not only attracted remarkable attention in the social and economic life, but also commodity futures and foreign exchange futures have also become new Investment hot spot. From the opening of Zhengzhou Grain Wholesale Market to July of this year, there have been nearly 10 futures exchanges in Shenzhen, Shanghai, Guangzhou and Hainan successively listed. More than 300 period loan brokerage companies have been registered in the whole country. It can be said that as an important part of the market economy, China’s futures economy conforms to the objective requirement of establishing a market mechanism to prevent price risks in the implementation of the socialist market economy. The futures market in Shenzhen is a new-born thing under market economy conditions. As a result, there is a lack of corresponding taxation policy in other futures markets in China. Currently, the tax provisions on the futures market in Shenzhen are: (1) The service fee income earned on the transaction is taxed at a tax rate of 5% (10% on the Mainland) in accordance with the Provisional Regulations on Business Tax and the “service” tax line, Income tax is calculated on the basis of the tax provisions of a general legal entity; (2) Commissions or procedures for agency business of brokers